I 摘要 市场经济的加速发展，为企业转变成企业集团提供了更多机遇，母子体制式的 企业集团也因此不断增多。然而对比单一企业，企业集团的资金管理难度却明显偏 大，以致企业集团不得不紧跟市场，创新资金集中管理方案来全面提升资金管理水 平，合理规避风险，促进企业经营发展目标稳步落地。 本文以 H 港口集团资金集中管理的优化为研究对象，运用理论研究和案例分析 相结合的方法，在全面总结该企业当下实施的资金管理模式的基础上，通过调查问 卷分析其资金集中管理的现状和产生的部分问题，并对 H 港口集团企业资金集中管 理的建设提出了改善建议。首先，对资金管理、资金集中管理等概念以及资本结构 理论、信息不对称理论、现代契约理论等进行详细阐述，为后续研究奠定理论基础。 其次，介绍 H 港口公司资金集中管理的现状，并对其资金集中管理存在的问题进行 深入剖析。再次，针对 H 港口集团公司资金集中管理存在的问题和产生原因，提出 具体的优化方案以及方案的预期目标。最后，从质量结构、人才队伍、监督考核等 方面提出 H 港口集团公司资金集中管理优化方案的实施保障措施。 本文基于 H 港口集团资金集中管理现状调研结果，主张该司采用财务公司与商 业银行资金池相结合的方式以进行资金集中管理，有效扩大资金规模效应，减少成 本，期望能为 H 港口集团及相关企业集团的资金集中管理给予可行性参考。 关键词：H 港口集团；资金集中管理；司库ABSTRACT III ABSTRACT The accelerated development of the market economy provides more opportunities for enterprises to transform into enterprise groups, and the number of enterprise groups with a parent-child system is also increasing. However, compared with a single enterprise, the difficulty of fund management for enterprise groups is obviously greater. As a result, enterprise groups have to keep up with the market and innovate centralized fund management schemes to comprehensively improve the level of fund management, reasonably avoid risks, and promote the steady implementation of business development goals. This paper takes the optimization of the centralized management of funds of H Port Group as the research object, uses a combination of theoretical research and case analysis, and on the basis of a comprehensive summary of the current fund management mode of the enterprise, analyzes the status quo of its centralized fund management through questionnaires And some of the problems that occurred, and put forward suggestions for improvement on the construction of the centralized management of capital of H Port Group. First, it elaborates on the concepts of fund management, centralized fund management, capital structure theory, information asymmetry theory, and modern contract theory to lay a theoretical foundation for subsequent research. Secondly, it introduces the current situation of the centralized management of funds of Port H, and conducts an in-depth analysis of the problems existing in the centralized management of funds. Third, in view of the problems and causes of the centralized management of funds of H Port Group, a specific optimization plan and the expected goals of the plan are proposed. Finally, from the aspects of quality structure, talent team, supervision and assessment, etc., the implementation safeguard measures for the optimization plan of centralized capital management of H Port Group are proposed. Based on the survey results of the current situation of H Port Group’s capital centralized management, this paper advocates that the company adopts a combination of燕山大学工商管理硕士学位论文 IV financial companies and commercial bank capital pools for centralized capital management, effectively expanding the effect of capital scale and reducing costs. It is hoped that it can help H Port Group and related The centralized fund management of enterprise groups gives feasibility references. Keywords: H Port Group; Centralized Capital Management; Treasurer目 录 V 目 录 摘要.....................................................................................................................................I ABSTRACT...........................................................................................................................III 第 1 章 绪 论.......................................................................................................................1 1.1 研究背景和意义......................................................................................................1 1.1.1 研究背景.........................................................................................................1 1.1.2 研究意义..........................................................................................................2 1.2 国内外研究现状......................................................................................................3 1.2.1 国外研究现状.................................................................................................3 1.2.2 国内研究现状.................................................................................................5 1.2.3 研究评述..........................................................................................................8 1.3 研究内容和方法......................................................................................................9 1.3.1 研究内容.........................................................................................................9 1.3.2 研究方法.......................................................................................................10 1.4 技术线路................................................................................................................10 第 2 章 相关概念和理论基础...........................................................................................12 2.1 相关概念界定........................................................................................................12 2.1.1 企业集团.......................................................................................................12 2.1.2 资金管理.......................................................................................................12 2.1.3 资金集中管理...............................................................................................13 2.1.4 企业集团资金集中管理模式.......................................................................13 2.2 理论基础................................................................................................................15 2.2.1 资本结构理论...............................................................................................15 2.2.2 信息不对称理论...........................................................................................15 2.2.3 现代契约理论...............................................................................................16 2.2.4 内部资本市场理论.......................................................................................16 2.3 本章小结................................................................................................................17燕山大学工商管理硕士学位论文 VI 第 3 章 H 港口集团公司资金集中管理现状和问题分析................................................18 3.1 公司概况................................................................................................................18 3.1.1 公司基本情况...............................................................................................18 3.1.2 集团组织架构...............................................................................................19 3.2 H 港口集团公司资金集中管理的现状.................................................................20 3.2.1 资金集中管理模式.......................................................................................20 3.2.2 资金集中管理流程.......................................................................................21 3.3 基于调查问卷的问题分析....................................................................................23 3.3.1 问卷设计.......................................................................................................23 3.3.2 问卷发放.......................................................................................................24 3.3.3 问卷信效度分析...........................................................................................24 3.3.4 调查结果.......................................................................................................25 3.4 H 港口集团公司资金集中管理存在的问题.........................................................26 3.4.1 结算中心管理融资能力有限.......................................................................26 3.4.2 集中管理制度不完善...................................................................................27 3.4.3 资金集中使用效率偏低...............................................................................29 3.4.4 资金集中管理意识有待进一步加强...........................................................30 3.5 本章小结................................................................................................................32 第 4 章 H 港口集团公司资金集中管理优化方案设计....................................................33 4.1 设计原则及目标....................................................................................................33 4.1.1 优化原则........................................................................................................33 4.1.2 优化目标........................................................................................................33 4.2 优化方案设计......................................................................................................34 4.2.1 搭建司库管理模式.......................................................................................34 4.2.2 构建科学管理制度.......................................................................................38 4.2.3 优化资金计划管理.......................................................................................41 4.2.4 加强员工考核...............................................................................................43 4.3 本章小结................................................................................................................45目 录 VII 第 5 章 H 港口集团公司资金集中管理优化方案保障措施............................................46 5.1 组织保障................................................................................................................46 5.2 人才保障................................................................................................................47 5.2.1 培育、引进专业人才...................................................................................47 5.2.2 加强培训和考核...........................................................................................47 5.2.3 完善激励与约束机制...................................................................................48 5.3 制度保障................................................................................................................48 5.3.1 健全内部审计制度.......................................................................................48 5.3.2 建立专项稽查机制.......................................................................................49 5.4 技术保障................................................................................................................50 5.5 本章小结................................................................................................................50 结论.....................................................................................................................................51