國(guó)內(nèi)企業(yè)集團(tuán)營(yíng)運(yùn)資金管理問(wèn)題研究
——以上汽集團(tuán)為例

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摘要 企業(yè)集團(tuán)作為一種綜合了多種企業(yè)組織形式優(yōu)勢(shì)的高級(jí)組織形式，對(duì)企業(yè)組織形態(tài)和經(jīng)營(yíng)機(jī)制的合理化起到了一定的推動(dòng)作用；企業(yè)集團(tuán)作為國(guó)民經(jīng)濟(jì)發(fā)展的支柱，在國(guó)民經(jīng)濟(jì)的發(fā)展中起著舉足輕重的意義，關(guān)系到國(guó)計(jì)民生；此外，企業(yè)集團(tuán)還代表著國(guó)家的國(guó)際競(jìng)爭(zhēng)力，是發(fā)展外向型經(jīng)濟(jì)的中堅(jiān)力量。因此，只有我國(guó)企業(yè)集團(tuán)健康發(fā)展，我國(guó)的整體經(jīng)濟(jì)水平才能提高。
企業(yè)管理以財(cái)務(wù)管理為中心，而財(cái)務(wù)管理以資金管理為中心。資金管理在企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)中起到了非常重要的作用。強(qiáng)化資金管理可以規(guī)范集團(tuán)內(nèi)部各個(gè)部門(mén)的投資、籌資決策行為，從而有效地控制了投資、籌資的科學(xué)性和合理性，相應(yīng)的排除了財(cái)務(wù)經(jīng)營(yíng)風(fēng)險(xiǎn)。由于企業(yè)各方面生產(chǎn)經(jīng)營(yíng)活動(dòng)的質(zhì)量和效果都可以綜合地反映在資金運(yùn)動(dòng)中，有效合理地組織資金活動(dòng)，對(duì)于改善企業(yè)經(jīng)營(yíng)管理、提高經(jīng)濟(jì)效益具有重要作用。因此現(xiàn)代化企業(yè)集團(tuán)營(yíng)運(yùn)資金管理問(wèn)題成為一個(gè)至關(guān)重要的現(xiàn)實(shí)問(wèn)題。本論文的研究目的就在于通過(guò)分析我國(guó)企業(yè)集團(tuán)營(yíng)運(yùn)資金管理現(xiàn)狀及存在的問(wèn)題，探討出一些適合我國(guó)企業(yè)集團(tuán)所需的營(yíng)運(yùn)資金管理方法，為我國(guó)企業(yè)集團(tuán)的快速發(fā)展提出一些解決方案。
本文的主要內(nèi)容包括：首先，從認(rèn)識(shí)企業(yè)集團(tuán)、營(yíng)運(yùn)資金以及營(yíng)運(yùn)資金管理入手，闡述了其概念、特點(diǎn)、內(nèi)容及目標(biāo)；然后，選取上汽集團(tuán)為案例企業(yè)集團(tuán)，通過(guò)分析2009-2013年該公司的財(cái)務(wù)報(bào)表，計(jì)算出各年各項(xiàng)指標(biāo)，進(jìn)行該企業(yè)營(yíng)運(yùn)資金管理能力分析；分析總結(jié)了該企業(yè)集團(tuán)營(yíng)運(yùn)資金管理中存在的問(wèn)題；最后，提出完善營(yíng)運(yùn)資金管理的對(duì)策。

關(guān)鍵詞 企業(yè)集團(tuán) 營(yíng)運(yùn)資金 營(yíng)運(yùn)資金管理


Abstract Enterprise Group as a combination of various advanced form of business organization in the form of organizational advantages, organizational forms of rationalization and management mechanisms play a certain role;Enterprise Group as a pillar of the national economy plays an important significance in the development of national economy, the relationship to the national economy;In addition, the enterprise group also represents the international competitiveness of the country, are the backbone of the development of export-oriented economy.Therefore, only the healthy development of enterprise groups in China, China's overall economic level in order to improve.
Business management, financial management as the center, and financial management to fund management center.Fund management in production and business activities, played a very important role.Strengthen financial management within the group can regulate investment in various sectors, the financing decision-making behavior, so as to effectively control the investment, financing of scientific rationality, appropriate to exclude the financial business risks.Due to the quality and effectiveness of all aspects of enterprise production and business activities can be integrated reflected in the movement of funds, effective and rational organization of fund activities to improve enterprise management, improve economic efficiency plays an important role.So modern enterprise group working capital management issues become a vital reality.The purpose of this thesis lies in the analysis of business groups working capital management situation and existing problems, discuss some methods suitable for the required working capital management enterprise groups in China, and propose some solutions for the rapid development of enterprise groups.
The main contents include:First, understand enterprise group, working capital and working capital management, elaborates the concept, features, content and objectives;Then, select the SAIC Enterprise Group as a case, through the analysis of the company's 2009-2013 financial statements, the indicators calculated each year to carry out the business working capital management analysis;Analyzes and summarizes the company's working capital management of the problems;Finally, the proposed measures to improve working capital management.

Key words Enterprise groups ，Working capital，Working capital management

目 錄
引 言 1
第一章 企業(yè)集團(tuán)營(yíng)運(yùn)資金管理基本概念和理論 2
1.1 企業(yè)集團(tuán)的概念和特點(diǎn) 2
1.1.1企業(yè)集團(tuán)的概念 2
1.1.2企業(yè)集團(tuán)的特點(diǎn) 2
1.2 營(yíng)運(yùn)資金及其管理的概念 2
1.3 營(yíng)運(yùn)資金管理的特點(diǎn)及其基本內(nèi)容 3
1.3.1 營(yíng)運(yùn)資金管理的特點(diǎn) 3
1.3.2 營(yíng)運(yùn)資金管理的基本內(nèi)容 3
第二章 上汽集團(tuán)營(yíng)運(yùn)資金管理分析 4
2.1 上汽集團(tuán)的概況 4
2.2 上汽集團(tuán)營(yíng)運(yùn)資金結(jié)構(gòu)分析 4
2.2.1 流動(dòng)資產(chǎn)占總資產(chǎn)的比例 4
2.2.2 流動(dòng)資產(chǎn)內(nèi)部各項(xiàng)目結(jié)構(gòu)比例 5
2.2.3 流動(dòng)負(fù)債占總資產(chǎn)的比例 6
2.2.4 流動(dòng)負(fù)債內(nèi)部各項(xiàng)目結(jié)構(gòu)比例 7
2.3 上汽集團(tuán)營(yíng)運(yùn)能力分析 7
2.3.1 營(yíng)運(yùn)資金周期 7
2.3.2 應(yīng)收賬款周轉(zhuǎn)率/期 8
2.3.3 存貨周轉(zhuǎn)率/期 9
2.3.4 應(yīng)付賬款率/期 10
2.4 上汽集團(tuán)營(yíng)運(yùn)資金管理存在的問(wèn)題 11
2.4.1 流動(dòng)資產(chǎn)占總資產(chǎn)比例高 11
2.4.2 流動(dòng)資產(chǎn)項(xiàng)目結(jié)構(gòu)中貨幣資金和存貨所占比例大 11
2.4.3 較多使用流動(dòng)負(fù)債融資 12
2.4.4 應(yīng)收賬款管理不夠穩(wěn)健，存在小幅波動(dòng) 12
第三章 完善企業(yè)集團(tuán)營(yíng)運(yùn)資金管理的對(duì)策 12
3.1 加強(qiáng)現(xiàn)金管理，提高資金的使用效率 12
3.2 加強(qiáng)存貨管理，建立有效的存貨管理方法 13
3.3 加強(qiáng)應(yīng)收賬款的控制和管理 14
3.4 加強(qiáng)短期借款與應(yīng)付賬款的管理 15
3.5 借鑒國(guó)外營(yíng)運(yùn)資金管理的經(jīng)驗(yàn) 15
3.5.1 注重內(nèi)..