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资金集中管理主要是指集团企业通过建立统一账户的形式,对其子公司的资金调度、运作、结算等实施集中统一地管理,从而使集团企业能够全面掌握、指导与监督各子公司的资金流向。国有企业资金集中管理对于提高资金配置效率,增强国有企业资本的造血功能具有重要意义。本文在论述了国有企业资金集中管理的利弊的基础上,分析了国有企业资金集中管理问题的解决方案。
The centralized management of funds mainly refers to the centralized management of the funds scheduling, operation and settlement of its subsidiaries through the establishment of unified accounts by the group enterprises so as to enable the group enterprises to fully grasp, guide and supervise the flow of funds of the subsidiaries . Centralized management of funds by state-owned enterprises is of great significance for improving the efficiency of capital allocation and enhancing the hematopoietic function of the capital of state-owned enterprises. On the basis of discussing the advantages and disadvantages of centralized management of state-owned enterprises, this paper analyzes the solution to the problem of concentrated management of state-owned enterprises funds.