资金风险管控与金融资源配置协同——基于六家中央企业境外资金管理的创新实践研究  

Collaborative Management of Fund Risk and Allocation of Financial Resources:Innovative Practice Research on Overseas Fund Management of Six Central Enterprises

作　　者：陈菡[1] Chen Han

机构地区：[1]厦门国家会计学院

出　　处：《管理会计研究》2024年第5期19-29,共11页MANAGEMENT ACCOUNTING STUDIES

摘　　要：随着中央企业全球化经营步伐的持续迈进,司库管理延伸到境外企业,加强境外资金管理受到广泛关注。本文选择中国化学、中国电建、中国能建、中广核、中国石油、中国中车六家中央企业作为案例研究对象,从司库体系下境外资金管理理念升级、境外财资平台设立、跨境资金池架构、境内外资金统筹配置和境外资金风险防控五个方面梳理总结中央企业境外资金管理的创新实践。With the continuous progress of global operation of central enterprises,extending treasury management to overseas enterprises and strengthening overseas fund management have received widespread attention.This article selects six central enterprises,namely China National Chemical Corporation,China Power Construction Corporation,China Energy Engineering Corporation,China General Nuclear Power Corporation,China National Petroleum Corporation,and China CRRC Corporation,as case study objects.It summarizes the innovative practices of central enterprises in overseas fund management from five aspects:upgrading the concept of overseas fund management under the treasury system,establishing overseas treasury platforms,cross-border fund pool architecture,overall allocation of domestic and foreign funds,and risk prevention and control of overseas funds.

关 键 词：中央企业 境外资金管理 司库体系 金融资源配置 

分 类 号：F275[经济管理—企业管理] F276.1[经济管理—国民经济] F125