基于企业集团财务公司票据池自建与管理研究
|
摘要
以企业集团财务公司作为大型煤炭企业集团统一票据池搭建票据集中平台,符合当前国家对大型煤炭企业集团管理会计推进的要求,能有效增加煤炭企业集团资金集中管理效率,提高财务管理水平。分析了大型煤炭企业集团通过财务公司自建统一票据池的意义和价值,阐述了自建票据池模式设计思路和管理要点,为相关企业集团建设票据池提供参考。
A financial company of the enterprise group as the group uniform bank note pool was applied to build a centralized platform of the notes,could meet the national requirements to push the accounting management of the large enterprise group,could effectively improve the fund centralized management efficiency of the enterprise group and could increase the financial management level. The paper analyzed the significances and value of the uniform bank note pool constructed by the financial company of the large coal enterprise group and stated the mode design idea and management focus to self-construction of the bank notes pool in order to provide the references to construct the bank notes pool of the related enterprise group.
A financial company of the enterprise group as the group uniform bank note pool was applied to build a centralized platform of the notes,could meet the national requirements to push the accounting management of the large enterprise group,could effectively improve the fund centralized management efficiency of the enterprise group and could increase the financial management level. The paper analyzed the significances and value of the uniform bank note pool constructed by the financial company of the large coal enterprise group and stated the mode design idea and management focus to self-construction of the bank notes pool in order to provide the references to construct the bank notes pool of the related enterprise group.
引文
[1]李明昌.我国票据市场发展出现“四化”趋势[N].上海证券报,2017-01-21.
[2]谢臻璞.商业银行承兑和贴现业务发展面临的新挑战[J].现代金融,2016(10):15-16.
[3]洪立阳.浅析企业集团的票据集中管理[J].中国集体经济,2011(34):170-171.
[4]单鹏展.以财务公司为依托的票据池业务探讨[J].商业会计,2017(14):17-18.
[2]谢臻璞.商业银行承兑和贴现业务发展面临的新挑战[J].现代金融,2016(10):15-16.
[3]洪立阳.浅析企业集团的票据集中管理[J].中国集体经济,2011(34):170-171.
[4]单鹏展.以财务公司为依托的票据池业务探讨[J].商业会计,2017(14):17-18.