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从近些年来的实践看,资金集中管理模式已经成为企业集团资金管理模式的首选。然而,如何实行资金集中管理?理论界虽总结了许多模式,但实践中的做法却迥异。笔者通过对中石油“收支两条线”资金管理模式的调查,拟从这种模式出发(但不拘泥于此),探析在资金管理方面的改革空间和提升幅度。一、资金管理的跨度:“收支两条线”能否覆盖资金集中管理的要求?
Judging from the practice in recent years, the centralized fund management mode has become the first choice for the enterprise group fund management mode. However, how to implement centralized management of funds? Although many theoretical models have been summarized, the practice is quite different. Based on the investigation of PetroChina’s “two lines of revenue and expenditure” fund management, the author intends to proceed from this mode (but not rigidly adhere to this) and explore the room for reform and the degree of improvement in fund management. First, the span of capital management: “Two lines of revenue and expenditure ” Can cover the requirements of centralized management of funds?