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经济新常态下,集团公司所面临的内外部环境处于不断变化的状态,这无形中给集团的经营管理带来机遇与挑战。集团公司的资金集中化管理是集团经营管理的关键环节,其直接关系到集团公司的整体业绩,因此,选择、实施与本集团相契合的资金管理模式是极为重要且亟待解决的问题之一。收支两条线的资金集中化管理模式,是企业针对集团公司所构建的管理模式,其是集团公司实现资金科学化、系统化管理的重要渠道。基于此,本文一方面对“收支两条线”这一管理模式进行深入探究;另一方面,将该模式应用到某集团公司资金集中化管理过程中,以求使该集团进行科学、系统地资金集中化管理更加有的放矢。
Under the new economic normal, the internal and external environment that the group companies are facing is in a constantly changing state, which brings opportunities and challenges to the group’s management. Centralized capital management of a group company is a key link in the group’s operation and management. It directly relates to the overall performance of a group company. Therefore, selecting and implementing a fund management mode that is in line with the Group is an extremely important issue to be solved. The centralized management mode of the two lines of revenue and expenditure is the management mode constructed by the enterprises for the group companies and is an important channel for the group companies to realize the scientific and systematic management of the funds. Based on this, this paper, on the one hand, probes deeply into the management model of “two lines of revenue and expenditure”; on the other hand, this model is applied to the centralized management of capital of a group company in order to make the group conduct science , Systematic centralized management of funds more targeted.