發(fā)布時間：2018-06-07 13:35

  本文選題：資金集中管理 + 授信外匯管制　； 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：由于20世紀(jì)后二十年越來越明顯的全球化趨勢,在這種趨勢下,中國在過去30多年的時間里,經(jīng)濟(jì)的迅猛增長在整個世界幾乎是有目共睹的。正是在這種大環(huán)境下,越來越多的中國企業(yè)走出國門,收購海外優(yōu)質(zhì)的項目,在海外設(shè)立研發(fā)機(jī)構(gòu)或是工廠。為實(shí)現(xiàn)利潤和經(jīng)濟(jì)效益最大化目的,通過分工、貿(mào)易、投資,實(shí)現(xiàn)各國市場分工與協(xié)作,形成為跨國公司。越來越多的跨國公司的產(chǎn)生,使得他們不得不面臨著不同于本國的文化、政治、經(jīng)濟(jì)環(huán)境,所以其經(jīng)營環(huán)境更為復(fù)雜。首先,大型跨國公司面臨的市場風(fēng)險比內(nèi)資公司更為復(fù)雜�？鐕�公司的原材料供應(yīng),生產(chǎn)與銷售活動處于不同的市場中,任何一個市場的利率和價格的變動都會影響到跨國公司的收益和成本。且跨國公司的收入、支出和統(tǒng)計的幣種不一致,在各種貨幣相互轉(zhuǎn)換中還存在著匯率風(fēng)險。其次,大型的跨國公司還要面對由于境外國家政府的政治變動而引發(fā)的政治風(fēng)險。這使得跨國公司更需要站在宏觀的角度去制定自己的戰(zhàn)略方針,需要高瞻遠(yuǎn)矚的為公司的發(fā)展方向做出正確的決定。正是因為走出去的跨國公司的經(jīng)營環(huán)境錯綜復(fù)雜,所以跨國公司的財務(wù)管理顯得尤為重要,大型的跨國集團(tuán)公司的財務(wù)與資金集中管理已經(jīng)成為一種趨勢。但如何能夠集中有效的管理境外的資金,卻不是每個企業(yè)都能做的很好的。本文以瑞聲科技集團(tuán)有限公司(本文簡稱“瑞聲科技)的境內(nèi)外資金管理為案例,結(jié)合相關(guān)的理論,運(yùn)用比較分析法、列舉法,通過分析介紹公司資金管理的背景,及現(xiàn)有管理方法和管理模式,來剖析瑞聲科技資金管理的現(xiàn)狀及存在問題。本文主要是針對瑞聲科技在現(xiàn)實(shí)資金管理中出現(xiàn)的問題,如在非外匯管制國家,資金調(diào)撥的隨意性及公司架構(gòu)的不合理性,導(dǎo)致的某子公司的現(xiàn)金流不正常,外幣收支較多。但沒有專業(yè)的人員對外匯風(fēng)險進(jìn)行管理,沒有建立完整的境外資金預(yù)算體系,使得資金未形成聚集力,并且使用效率低下等等的問題。然后,本文針對上述問題提出一些解決方案,設(shè)計出集團(tuán)公司資金管理的目標(biāo)與原則,資金管理流程方案的優(yōu)化,資金調(diào)撥的方案,設(shè)立資金預(yù)算體系,及資金池,對外幣結(jié)匯和外匯匯兌損益的風(fēng)險進(jìn)行管控。最后本文提出為公司的可持續(xù)發(fā)展,集團(tuán)資金組應(yīng)該在管理上狠下功夫,設(shè)立完善的制度,防范風(fēng)險,這樣才能保障公司的資金安全,降低公司的資金使用成本,并獲得一定的資金收益。
[Abstract]:Due to the more and more obvious trend of globalization in the latter two decades of the 20th century, the rapid economic growth of China in the past 30 years is almost obvious to the whole world. It is in this environment that more and more Chinese companies go abroad to buy quality overseas projects and set up research and development institutions or factories overseas. In order to maximize profits and economic benefits, multinational corporations are formed through division of labor, trade and investment, and realization of market division and cooperation among countries. With the emergence of more and more multinational corporations, they have to face different culture, politics and economic environment, so their business environment is more complex. First, large multinationals face more complex market risks than domestic firms. The supply, production and sale of raw materials are in different markets. The change of interest rate and price in any market will affect the profits and costs of multinational corporations. Moreover, the income, expenditure and statistics of MNCs are not consistent, and there is exchange rate risk in the exchange of different currencies. Second, large multinationals face political risks caused by political changes in foreign governments. This makes multinational companies need to make their own strategic policy from a macro perspective, and need to make a correct decision for the development direction of the company. It is precisely because of the complexity of the operating environment of transnational corporations that the financial management of multinational corporations is particularly important. The centralized management of finance and capital of large multinational group companies has become a trend. However, how to effectively manage foreign funds, not every enterprise can do very well. This paper takes the domestic and foreign capital management of Ruisheng Science and Technology Group Co., Ltd (referred to as "Ruisheng Technology") as an example, combines the relevant theories, applies comparative analysis method, enumerates the method, and introduces the background of the company's capital management through analysis. And the existing management methods and management model to analyze the current situation and problems of Ruisheng science and technology fund management. This paper mainly aims at the problems of Raytheon Technology in real capital management, such as in non-foreign exchange control countries, the randomness of capital allocation and the irrationality of company structure, which results in abnormal cash flow of a subsidiary company and more foreign currency income and expenditure. However, there is no professional personnel to manage foreign exchange risk, and there is no complete overseas capital budget system, which makes the capital not gather, and the use efficiency is low, and so on. Then, this paper puts forward some solutions to the above problems, designs the objectives and principles of capital management, the optimization of fund management process, the scheme of fund allocation, the establishment of fund budget system, and the fund pool. Control the risk of foreign currency exchange and foreign exchange gains and losses. Finally, this paper puts forward that for the sustainable development of the company, the group fund group should make great efforts in management, set up a perfect system to guard against risks, so as to ensure the safety of the company's funds and reduce the cost of using the funds of the company. And obtain certain capital income.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F276.7

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本文編號：1991350