矿山集团企业资金管理策略研究——以A企业为例（Study on fund management strategy of Mining Group Enterprise -- Taking A enterprise as an example）.pdfVIP

摘 要 近年来，我国矿山集团企业不断加强改革力度，并进行资产重组，集团企业 的规模也逐渐成递增趋势。然而，矿山集团企业内部资金管理制度却相对滞后， 企业的资金管理出现种种问题，企业也因此面临越来越大的财务风险，具体原因 有两点：首先，缺乏有效的资金管理体系，这也是最主要的原因；第二，矿山集 团企业的整体性与具有独立法人地位的各子公司相矛盾。 本文以 A 矿山集团企业为例，研究其资金管理模式的优势和劣势，同时通 过实地调研，总结出 A 矿山企业资金管理的问题，主要表现为：企业资金周转 差异大、资金投资使用效率偏低、资金运营管理风险较大、资金管理存在不规范 和违规操作现象。最后，本文从完善资金管理制度、改善资金管理条件、合理化 选择资金管理模式、提高资金使用效率、大力开拓融资渠道，保证资金链稳固等 方面，对 A 企业资金管理提出相应的对策分析。 关键词：矿山集团；资金管理；策略研究 I Abstract In recent years, China Mining Group enterprises begin to spare no effort to reform restructure assets .The scale of Mining Group is gradually in an increasing trend .While as the internal fund management system of Mine Group is relatively backward, there are many problems in fund management and an increasing risk of financial. The most important reason is the lack of effective fund management system. The subsidiary has independent legal person status, which contradicts the integrity of the Mining Group. This contradiction leads to various problems in fund management of Chinas Mining Group. This paper analyses the advantages and disadvantages of funds management mode of enterprise A .At the same time, this paper summed up problems of fund management in enterprise A by conducting spot investigation as follows, many differences in cash flow of subsidiaries, low efficiency in using capital investment, high risk in fund operation and management, irregular f and illegal operations in fund management