在世界经济格局进入以大公司、大集团为中心的背景下,我国企业集团如

何提升核心竞争力的问题也越来越受到关注。借鉴发达国家大型跨国公司的

管理经验,采用产融有效结合的方式,利用金融资本的杠杆效应,有利于集

团企业形成规模经济,获得国际竞争优势。从国际大型企业集团的发展经验

来看,作为产业金融机构的财务公司由于具有的内部资本控制、资源配置和

内部金融服务等职能,成为了大企业集团实行产融结合的有效方式。

二十世纪八十年代以来,各个领域的改革开放进程不断深入,伴随着金

融体制改革的纵深化发展,企业集团财务公司作为一种新兴的非银行金融机

构,也伴随着我国大型企业集团的发展迅速成长起来,并在企业集团公司内

部资金融通、结算和投资方面发挥着独特的作用,是连接企业与银行、货币

市场与资本市场的纽带。截止2013年6月底,中国银监会批筹开业的全国企

业集团财务公司已达162家。国内企业集团财务公司为企业技术改造、新产

品开发及产品销售提供了金融服务,盘活了企业内部可流动资金,拓宽了企

业集团自身的融资渠道,引导企业主动参与产业调整和改革。财务公司以建

设“集团账户管控体系”为核心,全面集中、统一管控集团的“资金池”,成

为各集团坚强的资金管理平台,并为规范成员单位企业间拆借交易、加强资

金统筹管理力度、缓解对外融资压力、降低财务风险提供了重要的金融服务

工具。

基于此,本文在分析全国各企业集团财务公司经营现状的基础上,对其

中具有特殊代表性的资金富裕型财务公司,对其自身成长、产品创新和风险

控制等做客观的分析,研究其与全国各大财务公司普遍性的内部组织架构、

制度设计、经营流程、产品及服务等方面的异同,找准有利于资金富裕型财

务公司快速立足,稳妥经营、迅速增长、实现盈利的发展之路。

关键词:企业集团,财务公司,资金富裕型,资金池

Abstract

Abstract

In the world where economy has been mostly effected by the big companies

and big enterprise groups, how to enhance the core competitiveness of enterprise

groups in China has been paid more and more attention. With the developed

countries' multi-national companies' management experience, an enterprise group

can obtain the economy of scale and take competitive advantage by using the

combination of industry and finance and the leverage of tiie financial capital. A

finance company as an ent^prises,inner finance institution has the function of

inner capital control, resources distribution and finance services providing which

can help the enterprise group to combine the industry and finance.

Since the 1980s, various fields deepening of reform and opening up process,

along with the depth of the financial system development, finance companies as a

new non-bank financial institutions, accompanied by large enterprise groups in

China, have developed rapidly. And in the areas of internal company financing,

settlement and investment, it plays a unique role as the bridge between enterprises

and banks, money market and capital market. By the end of June in 2013,the

China Banking Regulatory Commission has 162 finance companies get the

permission of opening. Domestic finance companies has been providing financial

services to support the enterprise group's technical transformation,R&D, and

product sales,which enhance the enterprise^ financing ability, improve ttie

industrial structure and product structure adjustment Financial companies build

Group Account Management System as the core, comprehensive and centralized,

unified control group pool,which become each group firnd management

platform, and provide financial services for enterprises to standardize the member

unit of interbank borrowing, strengthen fund management efforts, ease external

financing pressures, reduce financial risk.

Based on the above,given the exsisted finance companies, operational status,

the paper mainly focus on the finance company which has rich special