轨道交通企业资金管理模式优化研究
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摘要
资金作为企业生产经营的源泉,其管理水平的高低直接影响企业的营运能力。在阐述轨道交通企业资金管理模式的基础上,以轨道交通行业代表C集团为例,重点分析以"资金池"为主的资金集中管理模式。针对C集团基于资金流动性预警机制,从资金计划、备付率、流动性、融资管理、资金成本管理、国际化资金管理和金融咨询管理等方面进行分析,提出轨道交通企业可以通过开拓多元化的投融资模式、完善集团内部控制环境、施行板块业务资金监控与分析、逐步实现信息一体化等对策,进一步优化其资金集中管理模式。
Capital is the source of a company's production and operation. The level of capital management affects the operational capacity directly. Based on the elaboration of the capital management modes of railway enterprises, this paper focuses on the mode of "capital pool" through taking Railway Enterprise C Group as an example. Regarding the liquidity warning mechanism of C Group, the paper analyzes the capital plan, preparation rate, liquidity ratio, financing management, cost management, international capital management and finance consulting management. It also proposes some countermeasures, including development of diversified investment and financing modes, improvement of internal control environment, monitor and analysis of capital in business sectors and information integration, so as to further optimize the centralized capital management mode.
Capital is the source of a company's production and operation. The level of capital management affects the operational capacity directly. Based on the elaboration of the capital management modes of railway enterprises, this paper focuses on the mode of "capital pool" through taking Railway Enterprise C Group as an example. Regarding the liquidity warning mechanism of C Group, the paper analyzes the capital plan, preparation rate, liquidity ratio, financing management, cost management, international capital management and finance consulting management. It also proposes some countermeasures, including development of diversified investment and financing modes, improvement of internal control environment, monitor and analysis of capital in business sectors and information integration, so as to further optimize the centralized capital management mode.
引文
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[2]乔丹.企业集团资金管理的优化研究:以Z集团为例[D].郑州:河南工业大学,2016.
[3]张文芳.集团公司资金集中管理流程设计[J].财会通讯,2016(11):61-63.
[4]林乔青,赵序海.大中型企业资金管理模式探讨[J].财会研究,2017(9):50-53.
[5]游华,秦义虎.建筑施工企业实施资金计划管理的手段[J].财务与会计,2016,32(3):63-63.
[6]王珊珊.美加澳地方政府债务融资国际比较研究[J].铁道运输与经济,2018,40(2):105-110.WANG Shanshan.A Comparative Analysis of Local Government Debt Financing in the United States,Canada and Australia[J].Railway Transport and Economy,2018,40(2):105-110.
[7]吴朋.基于PPP模式的城市轨道交通资金平衡方式[J].技术与市场,2018(8):179-180.
[8]李传成,毛骏亚.日本铁路公司土地综合开发盈利模式研究[J].铁道运输与经济,2016,38(10):83-89.LI Chuancheng,MAO Junya.Land Development and Profit Model of Japanese Railways[J].Railway Transport and Economy,2016,38(10):83-89.
[9]郑玉林.铁路企业资金集中管理机制研究[J].财经界(学术版),2017(8):22-24.