摘 要
集团企业内部资金管理模式的优化是现代企业管理的重要课题，随着经济全球化和市场竞争加剧，如何提高资金使用效率、降低财务风险成为集团企业亟待解决的问题。本文旨在比较分析不同类型的集团企业内部资金管理模式，包括统收统支模式、拨付备用金模式、结算中心模式和财务公司模式等，探讨其各自特点、适用范围及优缺点。通过对国内外相关文献的系统梳理以及对多家大型集团企业的实地调研，采用定性与定量相结合的研究方法，构建了科学合理的评价指标体系，运用层次分析法对各模式进行综合评价。研究发现，不同规模和发展阶段的集团企业应选择相适应的资金管理模式以实现资源最优配置；其中，财务公司模式在资金集中管理、风险控制和服务创新方面具有显著优势，更有利于大型多元化集团企业的发展。本文创新性地提出了基于企业生命周期理论的资金管理模式动态选择框架，为集团企业在不同发展阶段合理选择资金管理模式提供了理论依据和实践指导，有助于提升集团整体竞争力和财务管理效能。
关键词：集团企业资金管理 财务公司模式 资金管理模式优化
Abstract
The optimization of internal capital management models in corporate groups is a critical issue in modern enterprise management. As economic globalization and market competition intensify, improving capital utilization efficiency and reducing financial risks have become urgent challenges for corporate groups. This study aims to comparatively analyze different types of internal capital management models, including the centralized revenue and expenditure model, petty cash allocation model, settlement center model, and finance company model, exploring their respective characteristics, applicability, and advantages and disadvantages. Through a systematic review of relevant domestic and international literature and field research at multiple large corporate groups, this study employs a combination of qualitative and quantitative methods to construct a scientific and reasonable evaluation indicator system. The Analytic Hierarchy Process (AHP) is utilized to comprehensively evaluate each model. The findings indicate that corporate groups of different sizes and development stages should select appropriate capital management models to achieve optimal resource allocation. Notably, the finance company model demonstrates significant advantages in centralized capital management, risk control, and service innovation, making it more conducive to the development of large, diversified corporate groups. Innovatively, this study proposes a dynamic selection fr amework for capital management models based on the corporate life cycle theory, providing theoretical foundations and practical guidance for corporate groups to reasonably choose capital management models at different development stages. This contributes to enhancing overall competitiveness and financial management efficiency of corporate groups.
Keyword:Group Enterprise Capital Management Financial Company Model Capital Management Model Optimization
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2集团企业资金管理模式概述 2
2.1资金管理模式的理论基础 2
2.2主要资金管理模式介绍 3
2.3各模式的优缺点分析 3
3内部资金管理模式比较 4
3.1分散管理模式剖析 4
3.2集中管理模式探讨 4
3.3混合管理模式研究 5
4内部资金管理模式优化策略 6
4.1优化目标与原则 6
4.2关键影响因素分析 6
4.3具体优化措施建议 7
结论 8
参考文献 9
致谢 10
