摘要随着我国市场经济的不断发展，企业集团规模的不断扩大，资金管理问题显得尤为重要。企业集团的发展壮大对于一个国家的经济发展和国际竞争力的提升都具有重大的推动作用。在对企业集团的管理中，资金管理是最核心的管理内容，良好的资金管理是集团公司生存和发展的基础，控制管理好资金就等于把握住了企业的命脉。本文共四部分，第一部分介绍了企业集团资金管理的基本内容和原则。第二部分通过对企业集团的管理模式的探讨，提出了企业集团的管理模式：统收统支模式、拨付备用金模式、内部银行模式、结算中心模式和财务公司模式。第三部分结合现状分析我国集团企业在实施集团资金管理时遇到的问题，主要包括资金集中程度不高、筹资缺乏统一管理、资金投放失控、财务信息失效和失真等问题。第四部分，针对我国资金管理现存的问题提出了一些解决对策。关键词：企业集团；资金管理；管理模式AbstractAlongwiththedevelopmentofmarketeconomy,theenterprisegroupscalecontinuousenlargement,capitalmanagementproblemisparticularlyimportant.Thedevelopmentoftheenterprisegroupfortheeconomicdevelopmentofacountryandinternationalcompetitivenessisofgreatrole.Inthemanagementoftheenterprisegroup,thecoreofmanagementcontentsiscapitalmanagementandgoodcapitalmanagementisthefoundationofgroupcompanysurvivalanddevelopment,tocontrolandmanagecapitalwellistoseizetheenterprise'slifeblood.Thepaperhasfourparts,thefirstpartintroducesthebasiccontentsandprincipleoftheenterprisegroupcapitalmanagement.Thesecondpartofthemanagementoftheenterprisegroupbymodel,thispaperputsforwardtheenterprisegroupmanagementmode:unifiedstatecontroloverincomeandexpendituremode,pettycashfundmode,internalbankmodel,settlementcentermodel,andfinancialcompanymode.ThethirdpartcombiningwiththecurrentanalysisofChina'senterpriseintheimplementationofthegroupofgroup'sfundtheproblemsofmanagement,mainlyincludingthecentralizedfunddegreeisnothigh,thefinancingisshortofuniformmanagement,fundsontheoutofcontrol,financialinformationanddistortionoffailure.Thefourthpart,inviewofChina'scapitalmanagementexistingproblemsputsforwardsomesolvingcountermeasures.Keywords:enterprisegroup;fundsmanagement;managementmode目录引言............................................................................................................................................11企业集团资金管理概述.........................................................................................................21.1企业集团的概念及特点...............................................................................................21.2资金管理的基本概念...................................................................................................21.2.1资金的概念.........................................................................................................21.2.2资金管理的概念.................................................................................................21.3企业集团资金管理的特征...........................................................................................31.4企业集团资金管理的原则及内容...............................................................................41.4.1企业集团资金管理的原则.................................................................................41.4.2企业集团资金管理内容.....................................................................................52企业集团资金管理模式.........................................................................................................72.1统收...
