资金管理模式

集中管理模式下的资金管理问题探讨

内容摘要

企业集团实行资金集中管理的必要性为有利于积聚闲散资金，互补余缺企业集团通常由跨行业、跨地域、多层次的法人企业及非法人分支机构组成。它们面临的发展机遇存在着差异。一些企业由于发展机遇好，业务增长迅速，可能出现资金短缺的困境;而另一些企业由于业务成熟，可能出现资金大量闲置。实行集团资金集中管理能够有效地调剂全集团内的资金余缺。

随着上海地铁运营有限公司体制发生了根本性的变化，如何强化财务管理已经成为我公司财务人员所面临的新课题。因此针对我公司实际，探讨我公司的财务集中化管理，使我公司能够内部财务信息共享，提高整体利益和竞争力，就显得尤为重要。

关键词：资金管理集权式资金管理

目录

一、上海地铁运营有限公司资金管理的现状分析······································1

（一）企业资金的内涵····························································1

（二）上海地铁运营有限公司的资金现状·············································1

二、上海地铁运营有限公司的资金流入构成··········································1

三、集权式资金管理模式··························································2

（一）资金管理的集权式模式······················································2

（二）资金管理模式总体目标······················································2

（三）集权式资金管理的实施途径··················································3

四、上海地铁完善财务体制后的成效及存在的问题····································5

（一）上海地铁完善体制后的成效··················································5

（二）上海地铁完善体制后需要加以改善的方面······································6

五、结论········································································6参考文献·······································································7

集中管理模式下的公司资金管理问题探讨

一、上海地铁运营有限公司资金管理的现状分析

（一）企业资金的内涵

企业的资金具有狭义和广义两层含义。狭义的资金即企业在一定时期内可使用的现金总和；广义的资金则指企业一切资源价值的货币表现，它的实质是社会再生产过程中运动着的价值。广义资金的表现形式多种多样，包括狭义的资金、实物资产甚至是无形资产。由于企业所有的资源对其生产经营都具有十分重要的地位，所以人们更多地从广义层面来理解资金，本文的讨论也遵循这一惯例。