摘要
“一带一路”政策的实施，以及各地自由贸易区的成立，使国内企业面临更多的
机遇，同时对自身发展提出了更高的要求。随着经济形势的不断变化，越来越多的企
业为实现战略转型进行了资产重组。为了适应自身发展，多元化企业集团的数量、规
模不断增大，已成为当今全球化经营的主要模式。社会经济学和管理学的研究热点也
转变为对企业更好的管理，尤其是对企业财务和资金的管理。一个企业的发展，资金
是关键。企业的资金是否充裕？筹资成本是否可控？投资收益能否准确及时地反映？
资金运转效率的高低……这些问题是企业所有者以及管理者必须高度重视的问题。他
们认为，企业的资金管理以及使用控制密切关系着企业的可持续发展以及战略目标的
实现，是企业改革转型以及创新性运作中的重要影响因素
就国际来看，80%的企业集团已经达到财务集中管理，有些设立了专门管理集团
资金的专门岗位人员、有些成立了财务公司来统一调拨管理集团的资金，另外还有公
司通过设立“现金池”来实现对其在各子公司的资金管理，进行资金统一运作，实现
资金与资源的共享，减少资源的浪费，提高资金使用效率，降低资金管理成本。国内
方面，我国实行的是以公有制为主体的经济制度，国有企业相对传统的资金管控模式
存在的弊端日渐显现。例如企业改革不完全、负债较重、管理不规范、监管力度薄弱、
资金管理与控制脱节等问题，严重阻碍了企业的发展。因此，国内企业纷纷探索更加
科学、更加有效的资金管控模式，为企业的良性发展打好基础，以求在新的经济环境
中争得一席之地
目前，许多学者将研究重点放在资金管控理论上，对于资金管控在实践层面上的
研究还较少。尤其是结合两种或两种以上的管理模式，专门解决某个具体企业的现实
问题的研究更是少之又少。通过将资金管理和流程管理两种管理理论相结合，提出了
一种运用流程工具进行改造的新思路。同时，以A建筑企业这一典型传统企业为案
例，在资金管理、流程管理以及二者相结合的理论基础上，分析并归纳A企业传统
资金管控工作中存在的种种弊端，然后以流程管理为切入点，以企业价值链中的关键
环节为突破口，探讨如何优化企业现有资金管理政策
关键词：资金管控；流程管理；价值链
III
Abstract
The implementation of the One Belt And One Road policy and the establishment of
free trade zones have brought more opportunities for Chinese enterprises and higher
requirements for their development. With the continuous development of economy, many
enterprises undertake asset reorganization to realize strategic transformation. In order to
adapt to its own development, the number and scale of diversified conglomerates have
become the main mode of global operation. Social research hot spots have also been
transformed into corporate governance, especially for corporate finance and fund
management. The development of an enterprise, capital is the key. Are companies flush
with cash Is the financing cost controllable Can investment income be accurately and
timely reflected Is it efficient... These are issues that must be highly valued by the owners
and managers of the enterprise. They think, enterprise's fund management and use of
control is the enterprise transformation and the important influence factors of innovation
work, close relationship with the enterprise's sustainable development and the realization
of strategic goals.
International, has reached 80% of enterprise group financial centralized management,
and some have set up special funds management group of special post personnel, some of
the finance company was set up to unify, in allocating funds management group, and
another company by setting up a cash pool to implement in all the subsidiary to its
capital management, in order to realize the unified operation of funds, funds and resources
sharing, reduce the waste of money and resources, increasing the service efficiency of
funds, reduce the cost of capital. Domestically, China's economic system with public
ownership as the main body of economic system, state-owned enterprises are the
disadvantages of the traditional pattern of capital controls to save increasingly highlighted,
such as incomplete enterprise reform, heavy debt, nonstandard management, weak
supervision and funds management and control, and problems, seriously hindered the
development of enterprises. Therefore, domestic enterprises are exploring more scientific
and effective capital management and control mode, laying a good foundation for the
healthy development of enterprises, so as to gain a foothold in the new economic
environment.
At present, many researches focus on the theory of capital control, but there is still a。