| The enterprise group is a kind of important modern economic organizational form,reflecting the competition strength on the international economic stage of a country. As part of the financial administration, the capital management plays an important role in the management of enterprise group. Centralized-control capital mode is usually adopted by large-and-middle-scaled enterprise groups in the management of the capital. Centralized-control capital mode mainly includes responsibility for the earnings and spending in a unified way, setting petty cash fund, internal banking, settlement centre and finance company. The Sichuan Province auto transportation, based on years'exploration, takes large enterprise capital management practical experience for reference , combines characteristics of itself, and has built up fund settlement and managing pattern to resolve problems like fund dispersing, inefficient using and high cost. But in recent years, the fund settlement centre management system having come across significant challenge, the outstanding problem is settle centre allocation problem, keeping watch risk problem, fund information and timeliness.This dissertation, based on the actual fund management, analyzes the reality, finds out the problem, and makes improvements. It is divided into four parts.The first chapter has introduced fundamental condition of Sichuan Province auto transportation, the background of setting up a fund settlement centre, the fundamental frame of fund settlement centre, and the advantages and problems of the centre. Priorities among them are fundamental centre frame , including the range , function , organization , post duty , fundamental business process, and etc. And while it analyzes the merits of fund settlement centre, it has the existing problems of the center.The second chapter carries out theoretical analysis on Sichuan Province auto transportation fund settlement centre pattern. Starting with five major principles (namely, centrality principle , opportunity principle , coordination principle , right degeneration principle , interest seeking principle), it introduces the main modes of enterprise group centralized fund management, which includes centralized control over the revenues and expenditures , appropriating the petty cash, the internal banking , settling center, and finance company. Priorities among them are management function and form of the centre. Based on capital management right and account, there are three patterns: intense type, partly intense type and loose type.The third chapter, based on the fund characteristics of Sichuan Province auto transportation, has carried out the pattern improvement on the centre frame, management function, and business process. This is also the priority of this article, it mainly introduces in details from three aspects: (1) Improve the frame pattern of auto transportation fund settlement centre of Sichuan Province. Define strictly the functions of fund settlement centre and financial department, which are of the same level working for the business. (2) Introduce the management function of the new fund settlement centre, mainly covers six areas such as account opening management, zero balance management, fund transfer management, internal loan management and investment management. (3) Introduce business process of the new fund settlement center pattern, including fund transfer upward and downward, fund daily payment, internal collection, fund supervision, budget, and acceptance of draft. Priority has been attached with budget and acceptance of draft. As for budget, the initial management, budget period, and daily work of budget have been introduced in details. As for acceptance of draft, the issuance and receipt of draft have been introduced in details.The fourth chapter has brought forward a few problems deserve attention for the rebuilt fund settlement center, mainly include: The policies and laws are not sound, enterprise management system is not perfect, coordination among the branches, human resource management problem, and etc.Based on characteristics of auto transportation in Sichuan Province, combined with relevant theories of centralized fund management by enterprise group, the author improves the pattern of existing fund settlement centre; rebuild the centre pattern of fund settlement. It has introduced main functions and business process of new fund settlement centre model in details, and this is also the centre of the article. The article lays stress on the author resolving problems with centralized fund management theory by enterprise group, having put the principle integrating with practice. The author has been engaged in fund settlement in auto transportation of Sichuan Province, but it's still a new proposition, so we have to be careful in practices. Hope the research on this problem can improve the author's cognition of centralized fund management by enterprise group, apply rebuilt fund settlement pattern to enterprise. With practices, we can find out the best mode for centralized fund management that suits. And this article can spur valuable contribution from others who are probing and interested in this aspect. |
PDF Full Text Request