中国式企业资金管理的制度创新与理论解读  

Institutional Innovation and Theoretical Interpretation of Chinese-style Enterprise Capital Management

作　　者：张守文 汤谷良[2] 郎一罡 ZHANG Shou-wen;TANG Gu-liang;LANG Yi-gang

机构地区：[1]首都经济贸易大学会计学院 [2]对外经济贸易大学国际商学院 [3]对外经济贸易大学国际商学院案例中心

出　　处：《财务研究》2023年第2期17-24,共8页Finance Research

摘　　要：通过对国务院国资委《关于推动中央企业加快司库体系建设进一步加强资金管理的意见》的理论解读和央企实践案例的剖析,本文提炼出在中国式现代化背景下,司库体系建设过程中资金管理制度和理论创新的六个要点:企业资金管理概念的升级、资金管理主体从单一企业到集团公司的变革、资金管理内容从现金流到全部金融资源的升级、资金管理重点从提升资金效率到防控资金风险的转型、资金管理职能从单纯财务运作到深度业财融合的送代、资金管理模式从实体资金集中结算到数智化资金管理平台的升级。司库体系应呈现中国式企业资金管理特色,成为企业资金管理和价值创造的重要工具。Through the in-depth interpretation of SASAC's"Opinions on Promoting Central Enterprises to Accelerate the Construction of Treasury System to Further Strengthen Capital Management"and detailed analysis of practical cases of central SOEs,this paper distills six key points of the institutional logic and theoretical upgrade of capital management manifested by the construction of treasury system in the context of Chinese modernization.In other words,the concept of enterprise capital management is redefined and upgraded by"treasury system",the subject of capital management is changed from a single enterprise to a group company,the content of capital management is upgraded from cash flow to all financial resources,the focus of capital management is transformed from capital efficiency improvement to capital risk prevention and control,and the capital management function is upgraded from pure financial operation to deep integration of business and finance,and the capital management mode has been upgraded from the centralized settlement of physical funds to the digital intelligent capital management platform.The treasury system presents Chinese capital management characteristics and is an important tool for enterprise capital management and value creation.

关 键 词：司库体系 中国式企业资金管理 资金风险防控 业财融合 数智化资金管理平台 

分 类 号：F275[经济管理—企业管理]