導語：集(ji)團(tuan)公(gong)司資(zi)金集(ji)中管理模式分析一文(wen)來源于(yu)網(wang)友上(shang)傳，不代表本站觀點(dian)，若需要原創文(wen)章可(ke)咨詢客服(fu)老師，歡迎參考。

【摘要】隨著我國“數字(zi)財政”建設的(de)(de)加快，電子(zi)支付(fu)(fu)、電子(zi)賬(zhang)戶體系、數字(zi)支付(fu)(fu)技術的(de)(de)實施條件也不斷(duan)完善，公司(si)集(ji)中(zhong)支付(fu)(fu)體系也應得到(dao)同步提(ti)升。本文主要對公司(si)現(xian)有資(zi)金(jin)集(ji)中(zhong)管理模式的(de)(de)優勢、弊端進行分析(xi)，同時針對弊端提(ti)出相應的(de)(de)優化對策(ce)，以期實現(xian)資(zi)金(jin)的(de)(de)靈活使(shi)用，提(ti)升資(zi)金(jin)集(ji)中(zhong)管理水平。

【關鍵詞】資金集中(zhong)管(guan)(guan)理(li)；資金管(guan)(guan)理(li)系統；資金

隨著數字經(jing)(jing)濟時代(dai)的到來，資(zi)金(jin)(jin)(jin)集(ji)中管(guan)(guan)理(li)(li)(li)是經(jing)(jing)濟的發展(zhan)趨勢(shi)，因此，建(jian)(jian)立(li)(li)健(jian)全資(zi)金(jin)(jin)(jin)內(nei)控(kong)管(guan)(guan)理(li)(li)(li)體制(zhi)、規范資(zi)金(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)的業(ye)務流程、加強公司(si)資(zi)金(jin)(jin)(jin)內(nei)控(kong)管(guan)(guan)理(li)(li)(li)十分(fen)重要。以下是關于資(zi)金(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)制(zhi)度建(jian)(jian)立(li)(li)和執行(xing)、資(zi)金(jin)(jin)(jin)預算管(guan)(guan)理(li)(li)(li)、資(zi)金(jin)(jin)(jin)結(jie)算管(guan)(guan)理(li)(li)(li)、貨幣資(zi)金(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)、商業(ye)匯(hui)票管(guan)(guan)理(li)(li)(li)等有關方面的分(fen)析，指出資(zi)金(jin)(jin)(jin)集(ji)中管(guan)(guan)理(li)(li)(li)易存(cun)在的問題，并(bing)對資(zi)金(jin)(jin)(jin)集(ji)中管(guan)(guan)理(li)(li)(li)提供有效(xiao)措(cuo)施。

一、集團資金集中管理理論概述

1.集團資金集中管理的定義及優勢。集團資金集中管理主要是集團和相關銀行達成協議作為集團合作銀行，集團總部在銀企合作銀行開立一個總賬戶，各成員單位統一在集團銀企合作銀行范圍內開立一個收入賬戶和支出賬戶，收入賬戶和支出賬戶是完全分離的。成員單位所有資金收入全額存入收入賬戶并逐級自動上劃至集團總賬戶。集團根據成員單位的資金預算、資金計劃及可用額度定期、逐級下撥資金至成員單位的支出賬戶，為成員單位各種形式的資金支出提供資金來源。集團通過銀行賬戶管理、資金預算管理、資金結算管理、監督與考核等配套管理措施，保障集團資金集中管理工作有效進行。集團資金集中管理能夠調控資金，充分盤活資金存量，有效提高資金使用效率，降低財務成本和資金風險，有助于管理者及時準確地掌握集團整體資金狀況，統籌安排集團內部資金。從銀行賬戶角度，資金集中管理可以避免集團內成員單位多頭開立銀行賬戶，有利于銀行賬戶的集中管理，實現對成員企業資金的統一調度，充分發揮集團資金資源整合優勢。集團公司資金集中管理還可以(yi)對(dui)(dui)下屬各(ge)成(cheng)員(yuan)企業的(de)(de)經營活(huo)動實(shi)(shi)(shi)現(xian)(xian)(xian)動態(tai)監控(kong)(kong)，保(bao)證(zheng)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)使用(yong)的(de)(de)安全性(xing)、規范性(xing)、有效性(xing)。2.集團(tuan)(tuan)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)集中管(guan)理(li)(li)運行(xing)(xing)模(mo)式。集團(tuan)(tuan)公司(si)(si)通(tong)過專線連接的(de)(de)方(fang)式，與(yu)(yu)合作銀(yin)行(xing)(xing)建立了(le)(le)銀(yin)企直(zhi)聯(lian)通(tong)道，實(shi)(shi)(shi)現(xian)(xian)(xian)了(le)(le)對(dui)(dui)二級(ji)(ji)單(dan)位資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)的(de)(de)定(ding)時、實(shi)(shi)(shi)時歸集和下撥，實(shi)(shi)(shi)現(xian)(xian)(xian)了(le)(le)對(dui)(dui)上市公司(si)(si)及其(qi)(qi)他三(san)級(ji)(ji)單(dan)位資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)的(de)(de)實(shi)(shi)(shi)時了(le)(le)解。“資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)統”與(yu)(yu)財務(wu)核算(suan)系(xi)統進(jin)行(xing)(xing)對(dui)(dui)接，依托銀(yin)企直(zhi)聯(lian)系(xi)統搭(da)建資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)統平臺，形成(cheng)客戶化、現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)、銀(yin)企直(zhi)聯(lian)、存(cun)(cun)款(kuan)管(guan)理(li)(li)、信(xin)貸(dai)管(guan)理(li)(li)等(deng)五大功能(neng)模(mo)塊。一是客戶化功能(neng)，實(shi)(shi)(shi)現(xian)(xian)(xian)對(dui)(dui)成(cheng)員(yuan)單(dan)位本級(ji)(ji)及其(qi)(qi)下屬單(dan)位相關業務(wu)的(de)(de)基礎設置(zhi)，做到對(dui)(dui)本級(ji)(ji)業務(wu)的(de)(de)控(kong)(kong)制及其(qi)(qi)下屬單(dan)位的(de)(de)授(shou)(shou)權、監控(kong)(kong)，保(bao)證(zheng)業務(wu)執行(xing)(xing)明責、可控(kong)(kong)。二是現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)功能(neng)，實(shi)(shi)(shi)現(xian)(xian)(xian)對(dui)(dui)日(ri)常的(de)(de)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)收付和內(nei)部往來款(kuan)項(xiang)劃撥的(de)(de)控(kong)(kong)制與(yu)(yu)管(guan)理(li)(li)，對(dui)(dui)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)支付進(jin)行(xing)(xing)預(yu)算(suan)及資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)計劃控(kong)(kong)制。三(san)是銀(yin)企直(zhi)聯(lian)功能(neng)，實(shi)(shi)(shi)現(xian)(xian)(xian)對(dui)(dui)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)存(cun)(cun)量及流向的(de)(de)實(shi)(shi)(shi)時監控(kong)(kong)，掌(zhang)握資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)的(de)(de)整體情況，利(li)用(yong)集團(tuan)(tuan)進(jin)行(xing)(xing)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)監控(kong)(kong)，利(li)于成(cheng)員(yuan)單(dan)位進(jin)行(xing)(xing)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)。四是存(cun)(cun)款(kuan)管(guan)理(li)(li)功能(neng)，實(shi)(shi)(shi)現(xian)(xian)(xian)成(cheng)員(yuan)單(dan)位根據自身(shen)的(de)(de)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)情況及安排在資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)統辦理(li)(li)定(ding)期、通(tong)知存(cun)(cun)款(kuan)等(deng)結(jie)構性(xing)存(cun)(cun)款(kuan)，保(bao)證(zheng)資(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)收益。五是信(xin)貸(dai)管(guan)理(li)(li)功能(neng)，實(shi)(shi)(shi)現(xian)(xian)(xian)成(cheng)員(yuan)單(dan)位的(de)(de)授(shou)(shou)信(xin)、票據、貸(dai)款(kuan)的(de)(de)管(guan)理(li)(li)，記錄信(xin)貸(dai)業務(wu)操作流程。

二、集團實行資金集中管理的現狀分析

1.集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)組織架構(gou)及(ji)(ji)崗(gang)(gang)位(wei)(wei)(wei)(wei)(wei)(wei)。資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)以“逐(zhu)(zhu)級(ji)(ji)(ji)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)、分(fen)級(ji)(ji)(ji)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)”為原(yuan)(yuan)則，分(fen)別(bie)設置了一(yi)級(ji)(ji)(ji)、二(er)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)，一(yi)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)主(zhu)要(yao)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)規(gui)劃(hua)、業務(wu)(wu)設計(ji)(ji)(ji)及(ji)(ji)專業管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)；二(er)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)在(zai)(zai)(zai)一(yi)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)的(de)(de)(de)授(shou)(shou)權(quan)(quan)范圍內(nei)(nei)(nei)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)所屬成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)，即集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)產財務(wu)(wu)部(bu)下(xia)(xia)設一(yi)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)，部(bu)分(fen)二(er)級(ji)(ji)(ji)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)財務(wu)(wu)部(bu)門下(xia)(xia)設二(er)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)應建立(li)(li)(li)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)業務(wu)(wu)崗(gang)(gang)位(wei)(wei)(wei)(wei)(wei)(wei)責(ze)(ze)(ze)任(ren)制(zhi)(zhi)，根據業務(wu)(wu)規(gui)模及(ji)(ji)業務(wu)(wu)要(yao)求(qiu)參照設置資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)會計(ji)(ji)(ji)崗(gang)(gang)、資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)出(chu)(chu)(chu)納崗(gang)(gang)、資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)及(ji)(ji)分(fen)析崗(gang)(gang)、資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)人(ren)(ren)崗(gang)(gang)、資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)崗(gang)(gang)等(deng)(deng)，明確崗(gang)(gang)位(wei)(wei)(wei)(wei)(wei)(wei)職(zhi)責(ze)(ze)(ze)與權(quan)(quan)限(xian)，對(dui)于相(xiang)容崗(gang)(gang)位(wei)(wei)(wei)(wei)(wei)(wei)成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)可(ke)(ke)(ke)根據實際情況安(an)排兼(jian)職(zhi)，不相(xiang)容崗(gang)(gang)位(wei)(wei)(wei)(wei)(wei)(wei)互相(xiang)分(fen)離。2.銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)所有(you)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)實行(xing)(xing)(xing)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)統(tong)(tong)一(yi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)，遵循規(gui)范使(shi)用、嚴格審(shen)(shen)(shen)批(pi)、過(guo)程監督(du)、安(an)全(quan)保(bao)密、信息歸檔的(de)(de)(de)原(yuan)(yuan)則，銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)開(kai)立(li)(li)(li)實行(xing)(xing)(xing)審(shen)(shen)(shen)批(pi)制(zhi)(zhi)，銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)變(bian)更(geng)及(ji)(ji)撤銷實行(xing)(xing)(xing)備(bei)案(an)(an)制(zhi)(zhi)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)因業務(wu)(wu)要(yao)求(qiu)開(kai)立(li)(li)(li)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)，須提供(gong)正式文件和(he)相(xiang)關(guan)證明材(cai)料(liao)經集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)司(si)批(pi)復(fu)后(hou)(hou)開(kai)立(li)(li)(li)；成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)因公(gong)(gong)司(si)名(ming)稱變(bian)更(geng)、法(fa)定(ding)代表人(ren)(ren)或(huo)主(zhu)要(yao)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)人(ren)(ren)變(bian)更(geng)等(deng)(deng)可(ke)(ke)(ke)自行(xing)(xing)(xing)辦理(li)(li)(li)(li)(li)(li)(li)(li)(li)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)變(bian)更(geng)，但須報集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)備(bei)案(an)(an)；成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)因其他原(yuan)(yuan)因撤銷銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)也須向(xiang)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)備(bei)案(an)(an)。集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)司(si)確定(ding)的(de)(de)(de)銀(yin)(yin)(yin)(yin)企合作(zuo)(zuo)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)為集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)開(kai)立(li)(li)(li)及(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融機構(gou)，成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)指定(ding)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)開(kai)立(li)(li)(li)的(de)(de)(de)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)納入(ru)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體系(xi)(xi)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)授(shou)(shou)權(quan)(quan)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)公(gong)(gong)司(si)對(dui)其賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)進(jin)(jin)行(xing)(xing)(xing)劃(hua)撥(bo)與查(cha)詢(xun)，二(er)級(ji)(ji)(ji)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)授(shou)(shou)權(quan)(quan)范圍內(nei)(nei)(nei)可(ke)(ke)(ke)對(dui)其所屬成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)銀(yin)(yin)(yin)(yin)行(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)進(jin)(jin)行(xing)(xing)(xing)劃(hua)撥(bo)與查(cha)詢(xun)。3.資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)。集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)實行(xing)(xing)(xing)“集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)，分(fen)級(ji)(ji)(ji)負(fu)(fu)(fu)(fu)責(ze)(ze)(ze)”的(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)模式，在(zai)(zai)(zai)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)領導下(xia)(xia)，按照分(fen)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)權(quan)(quan)限(xian)及(ji)(ji)責(ze)(ze)(ze)任(ren)對(dui)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)工作(zuo)(zuo)進(jin)(jin)行(xing)(xing)(xing)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)、監督(du)和(he)考(kao)核(he)。集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)編制(zhi)(zhi)采用自下(xia)(xia)而(er)上逐(zhu)(zhu)級(ji)(ji)(ji)匯(hui)總(zong)(zong)(zong)的(de)(de)(de)方(fang)式進(jin)(jin)行(xing)(xing)(xing)。資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)經集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)審(shen)(shen)(shen)批(pi)同(tong)意(yi)后(hou)(hou)，各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)須嚴格按照批(pi)復(fu)的(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)組織資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)使(shi)用。集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)包括年度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)、月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)上報的(de)(de)(de)月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)必須控制(zhi)(zhi)在(zai)(zai)(zai)批(pi)復(fu)的(de)(de)(de)年度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)總(zong)(zong)(zong)額(e)之內(nei)(nei)(nei)。月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)之間的(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)可(ke)(ke)(ke)根據實際情況進(jin)(jin)行(xing)(xing)(xing)調(diao)整，但各月(yue)(yue)(yue)(yue)(yue)(yue)累計(ji)(ji)(ji)總(zong)(zong)(zong)量應不超(chao)過(guo)年度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)，超(chao)過(guo)年度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)，實行(xing)(xing)(xing)從嚴控制(zhi)(zhi)，經集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)審(shen)(shen)(shen)批(pi)同(tong)意(yi)后(hou)(hou)執(zhi)行(xing)(xing)(xing)，年度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)期可(ke)(ke)(ke)調(diao)整。各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)根據預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)數在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)系(xi)(xi)統(tong)(tong)申(shen)(shen)(shen)報年度(du)(du)(du)計(ji)(ji)(ji)劃(hua)，每(mei)月(yue)(yue)(yue)(yue)(yue)(yue)申(shen)(shen)(shen)報月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)計(ji)(ji)(ji)劃(hua)，經集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)審(shen)(shen)(shen)核(he)通過(guo)后(hou)(hou)完成(cheng)(cheng)(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)下(xia)(xia)撥(bo)申(shen)(shen)(shen)請(qing)工作(zuo)(zuo)。4.資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)(suan)(suan)(suan)(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)。資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)為成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)開(kai)立(li)(li)(li)內(nei)(nei)(nei)部(bu)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)，包括活期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)、定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)、貸款(kuan)(kuan)(kuan)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)等(deng)(deng)，用于核(he)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)與成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)之間的(de)(de)(de)各項資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)往(wang)來業務(wu)(wu)。資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)采用預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)控制(zhi)(zhi)的(de)(de)(de)模式，在(zai)(zai)(zai)上級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)核(he)準的(de)(de)(de)年度(du)(du)(du)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)內(nei)(nei)(nei)，成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)按月(yue)(yue)(yue)(yue)(yue)(yue)編制(zhi)(zhi)上報月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)；在(zai)(zai)(zai)上級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)核(he)準的(de)(de)(de)月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)內(nei)(nei)(nei)，成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)定(ding)期提交(jiao)(jiao)用款(kuan)(kuan)(kuan)下(xia)(xia)撥(bo)申(shen)(shen)(shen)請(qing)，資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)將(jiang)(jiang)從集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)總(zong)(zong)(zong)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)逐(zhu)(zhu)級(ji)(ji)(ji)下(xia)(xia)撥(bo)至(zhi)成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)(chu)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)可(ke)(ke)(ke)向(xiang)一(yi)級(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)申(shen)(shen)(shen)請(qing)將(jiang)(jiang)上劃(hua)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)轉為集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)，執(zhi)行(xing)(xing)(xing)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)規(gui)定(ding)。集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)(suan)(suan)(suan)(suan)(suan)(suan)業務(wu)(wu)主(zhu)要(yao)有(you)：一(yi)是資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)上劃(hua)業務(wu)(wu)。各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)收(shou)入(ru)戶(hu)(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)自動(dong)上劃(hua)至(zhi)集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)總(zong)(zong)(zong)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)，月(yue)(yue)(yue)(yue)(yue)(yue)末未自動(dong)上劃(hua)部(bu)分(fen)或(huo)各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)未能實現(xian)銀(yin)(yin)(yin)(yin)企直聯自動(dong)歸集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)，可(ke)(ke)(ke)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)系(xi)(xi)統(tong)(tong)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)由(you)(you)成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)出(chu)(chu)(chu)納崗(gang)(gang)提請(qing)手動(dong)上劃(hua)賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)審(shen)(shen)(shen)批(pi)結束(shu)后(hou)(hou)，由(you)(you)成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)會計(ji)(ji)(ji)崗(gang)(gang)通過(guo)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)手動(dong)上劃(hua)處理(li)(li)(li)(li)(li)(li)(li)(li)(li)模塊完成(cheng)(cheng)(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)歸集(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)流程。二(er)是資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)下(xia)(xia)撥(bo)業務(wu)(wu)。各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)系(xi)(xi)統(tong)(tong)申(shen)(shen)(shen)請(qing)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)下(xia)(xia)撥(bo)，但必須控制(zhi)(zhi)在(zai)(zai)(zai)月(yue)(yue)(yue)(yue)(yue)(yue)度(du)(du)(du)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)內(nei)(nei)(nei)。三是定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)業務(wu)(wu)。成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)出(chu)(chu)(chu)納崗(gang)(gang)通過(guo)“協議申(shen)(shen)(shen)請(qing)”模塊向(xiang)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)發起(qi)定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)申(shen)(shen)(shen)請(qing)流程，由(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)審(shen)(shen)(shen)批(pi)后(hou)(hou)生效；成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)出(chu)(chu)(chu)納崗(gang)(gang)通過(guo)“定(ding)期提前支(zhi)(zhi)(zhi)(zhi)取(qu)申(shen)(shen)(shen)請(qing)”發起(qi)相(xiang)關(guan)業務(wu)(wu)流程，并由(you)(you)成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)領導審(shen)(shen)(shen)批(pi)后(hou)(hou)，提交(jiao)(jiao)至(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)經辦人(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)審(shen)(shen)(shen)批(pi)，成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)審(shen)(shen)(shen)批(pi)結束(shu)后(hou)(hou)及(ji)(ji)時(shi)聯系(xi)(xi)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)(xin)經辦人(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)完成(cheng)(cheng)(cheng)(cheng)備(bei)案(an)(an)手續(xu)。四是利(li)息收(shou)支(zhi)(zhi)(zhi)(zhi)業務(wu)(wu)。各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)每(mei)月(yue)(yue)(yue)(yue)(yue)(yue)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)系(xi)(xi)統(tong)(tong)查(cha)詢(xun)內(nei)(nei)(nei)部(bu)活期賬(zhang)(zhang)(zhang)戶(hu)(hu)(hu)利(li)息并完成(cheng)(cheng)(cheng)(cheng)賬(zhang)(zhang)(zhang)務(wu)(wu)處理(li)(li)(li)(li)(li)(li)(li)(li)(li)，各成(cheng)(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)單(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)內(nei)(nei)(nei)部(bu)定(ding)期存(cun)(cun)(cun)款(kuan)(kuan)(kuan)利(li)息按季度(du)(du)(du)計(ji)(ji)(ji)提到(dao)期支(zhi)(zhi)(zhi)(zhi)付利(li)息。

三、集團資金集中管理存在的問題及弊端

1.資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)風(feng)險(xian)防(fang)范(fan)意識不(bu)(bu)(bu)(bu)(bu)(bu)(bu)強。隨(sui)著信(xin)(xin)息(xi)技術(shu)的(de)(de)(de)(de)發展，公(gong)司(si)(si)內(nei)部(bu)各(ge)項信(xin)(xin)息(xi)的(de)(de)(de)(de)流通(tong)性、共享(xiang)性增(zeng)強，財務信(xin)(xin)息(xi)被竊取、盜用(yong)(yong)(yong)、刪除的(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)能(neng)性增(zeng)大(da)，因此(ci)業(ye)(ye)務人(ren)(ren)員(yuan)(yuan)(yuan)、財務人(ren)(ren)員(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)人(ren)(ren)員(yuan)(yuan)(yuan)等(deng)(deng)(deng)都有(you)(you)(you)必要(yao)(yao)增(zeng)強資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)風(feng)險(xian)意識。具體表現(xian)(xian)為(wei)(wei)(wei)：一(yi)是(shi)(shi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付(fu)人(ren)(ren)員(yuan)(yuan)(yuan)誤(wu)(wu)操(cao)作(zuo)或業(ye)(ye)務人(ren)(ren)員(yuan)(yuan)(yuan)的(de)(de)(de)(de)原(yuan)始信(xin)(xin)息(xi)錯誤(wu)(wu)等(deng)(deng)(deng)都有(you)(you)(you)可(ke)(ke)(ke)(ke)(ke)能(neng)造(zao)成(cheng)(cheng)(cheng)重(zhong)復支付(fu)和(he)誤(wu)(wu)支付(fu)的(de)(de)(de)(de)風(feng)險(xian)，給單位(wei)和(he)個人(ren)(ren)造(zao)成(cheng)(cheng)(cheng)損(sun)失。二是(shi)(shi)不(bu)(bu)(bu)(bu)(bu)(bu)(bu)法分子竊取、盜用(yong)(yong)(yong)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)相(xiang)關(guan)(guan)信(xin)(xin)息(xi)，誘騙(pian)工(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)(yuan)支付(fu)各(ge)種費用(yong)(yong)(yong)，給單位(wei)和(he)個人(ren)(ren)造(zao)成(cheng)(cheng)(cheng)損(sun)失。三(san)(san)是(shi)(shi)公(gong)司(si)(si)對外擔(dan)保(bao)、抵(di)質押、融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)等(deng)(deng)(deng)經濟(ji)行(xing)(xing)為(wei)(wei)(wei)，也(ye)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)財務風(feng)險(xian)，如企(qi)(qi)(qi)業(ye)(ye)大(da)量開(kai)(kai)立(li)銀行(xing)(xing)承兌匯票(piao)有(you)(you)(you)可(ke)(ke)(ke)(ke)(ke)能(neng)造(zao)成(cheng)(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)需求量大(da)，票(piao)據集(ji)(ji)中(zhong)(zhong)到期，造(zao)成(cheng)(cheng)(cheng)銀行(xing)(xing)墊付(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)風(feng)險(xian)，因此(ci)集(ji)(ji)團(tuan)(tuan)(tuan)要(yao)(yao)加(jia)強對企(qi)(qi)(qi)業(ye)(ye)抵(di)質押、融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)的(de)(de)(de)(de)監管(guan)(guan)(guan)(guan)，防(fang)范(fan)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)風(feng)險(xian)。2.資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)受監管(guan)(guan)(guan)(guan)限制(zhi)、銀行(xing)(xing)賬(zhang)戶(hu)(hu)閑置、呆滯等(deng)(deng)(deng)影(ying)響(xiang)(xiang)。集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)單位(wei)存(cun)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)受限、銀行(xing)(xing)賬(zhang)戶(hu)(hu)開(kai)(kai)立(li)較多等(deng)(deng)(deng)現(xian)(xian)象，不(bu)(bu)(bu)(bu)(bu)(bu)(bu)便于(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)，具體表現(xian)(xian)為(wei)(wei)(wei)：一(yi)是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)單位(wei)U盾、印(yin)鑒以及銀行(xing)(xing)賬(zhang)戶(hu)(hu)管(guan)(guan)(guan)(guan)理(li)(li)存(cun)在(zai)(zai)(zai)未建立(li)相(xiang)關(guan)(guan)制(zhi)度、未建立(li)U盾使(shi)(shi)用(yong)(yong)(yong)臺賬(zhang)等(deng)(deng)(deng)問題(ti)(ti)，影(ying)響(xiang)(xiang)集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)司(si)(si)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)安全(quan)(quan)。二是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)企(qi)(qi)(qi)業(ye)(ye)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)有(you)(you)(you)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)履(lv)約(yue)保(bao)函保(bao)證金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)、維(wei)修基金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)及住房公(gong)積金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)等(deng)(deng)(deng)受限資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，由于(yu)受限資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)不(bu)(bu)(bu)(bu)(bu)(bu)(bu)能(neng)歸集(ji)(ji)到資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)中(zhong)(zhong)心而影(ying)響(xiang)(xiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)中(zhong)(zhong)度。三(san)(san)是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)企(qi)(qi)(qi)業(ye)(ye)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)閑置、呆滯賬(zhang)戶(hu)(hu)，或因法律訴訟原(yuan)因導致銀行(xing)(xing)賬(zhang)戶(hu)(hu)被凍(dong)結等(deng)(deng)(deng)情(qing)況未及時清(qing)理(li)(li)，影(ying)響(xiang)(xiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)理(li)(li)。四是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)企(qi)(qi)(qi)業(ye)(ye)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)未納入(ru)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)系(xi)統(tong)集(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)賬(zhang)戶(hu)(hu)，有(you)(you)(you)違規使(shi)(shi)用(yong)(yong)(yong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)風(feng)險(xian)，給集(ji)(ji)團(tuan)(tuan)(tuan)公(gong)司(si)(si)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)安全(quan)(quan)帶來隱患。3.資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)不(bu)(bu)(bu)(bu)(bu)(bu)(bu)夠規范(fan)。集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)單位(wei)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)計(ji)劃編制(zhi)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)操(cao)作(zuo)等(deng)(deng)(deng)方面可(ke)(ke)(ke)(ke)(ke)能(neng)不(bu)(bu)(bu)(bu)(bu)(bu)(bu)規范(fan)。一(yi)是(shi)(shi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)計(ji)劃可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)超預(yu)算情(qing)況，造(zao)成(cheng)(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)計(ji)劃調整(zheng)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預(yu)算偏差等(deng)(deng)(deng)方面的(de)(de)(de)(de)問題(ti)(ti)。二是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)企(qi)(qi)(qi)業(ye)(ye)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)在(zai)(zai)(zai)使(shi)(shi)用(yong)(yong)(yong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)系(xi)統(tong)過程中(zhong)(zhong)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)與(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)相(xiang)關(guan)(guan)業(ye)(ye)務流程不(bu)(bu)(bu)(bu)(bu)(bu)(bu)精熟、業(ye)(ye)務不(bu)(bu)(bu)(bu)(bu)(bu)(bu)熟練的(de)(de)(de)(de)問題(ti)(ti)，造(zao)成(cheng)(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)計(ji)劃提(ti)交審批不(bu)(bu)(bu)(bu)(bu)(bu)(bu)成(cheng)(cheng)(cheng)功、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)上劃不(bu)(bu)(bu)(bu)(bu)(bu)(bu)成(cheng)(cheng)(cheng)功及資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)下(xia)撥不(bu)(bu)(bu)(bu)(bu)(bu)(bu)成(cheng)(cheng)(cheng)功等(deng)(deng)(deng)現(xian)(xian)象。4.資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)控(kong)管(guan)(guan)(guan)(guan)理(li)(li)制(zhi)度不(bu)(bu)(bu)(bu)(bu)(bu)(bu)完善。資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)系(xi)統(tong)與(yu)其他相(xiang)關(guan)(guan)系(xi)統(tong)聯系(xi)更緊(jin)密，公(gong)司(si)(si)內(nei)部(bu)財務工(gong)作(zuo)發生(sheng)較大(da)變化，在(zai)(zai)(zai)此(ci)背景下(xia)，想要(yao)(yao)更好地推進信(xin)(xin)息(xi)化，就必須(xu)強化對內(nei)部(bu)控(kong)制(zhi)的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)(li)。而集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)單位(wei)可(ke)(ke)(ke)(ke)(ke)能(neng)存(cun)在(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)(li)制(zhi)度、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)控(kong)體系(xi)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)控(kong)信(xin)(xin)息(xi)系(xi)統(tong)等(deng)(deng)(deng)制(zhi)度不(bu)(bu)(bu)(bu)(bu)(bu)(bu)夠完善，導致資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)優勢得不(bu)(bu)(bu)(bu)(bu)(bu)(bu)到充分發揮，主要(yao)(yao)表現(xian)(xian)為(wei)(wei)(wei)：一(yi)是(shi)(shi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)控(kong)無法做到事(shi)前有(you)(you)(you)規范(fan)、事(shi)中(zhong)(zhong)有(you)(you)(you)控(kong)制(zhi)、事(shi)后有(you)(you)(you)評價(jia)的(de)(de)(de)(de)工(gong)作(zuo)機(ji)制(zhi)，只(zhi)有(you)(you)(you)在(zai)(zai)(zai)出現(xian)(xian)問題(ti)(ti)時才(cai)會加(jia)強內(nei)部(bu)管(guan)(guan)(guan)(guan)理(li)(li)控(kong)制(zhi)。二是(shi)(shi)集(ji)(ji)團(tuan)(tuan)(tuan)各(ge)成(cheng)(cheng)(cheng)員(yuan)(yuan)(yuan)單位(wei)財務人(ren)(ren)員(yuan)(yuan)(yuan)不(bu)(bu)(bu)(bu)(bu)(bu)(bu)足，無法全(quan)(quan)面實(shi)行(xing)(xing)輪崗(gang)(gang)(gang)制(zhi)，根據不(bu)(bu)(bu)(bu)(bu)(bu)(bu)相(xiang)容(rong)崗(gang)(gang)(gang)位(wei)分離(li)、定期輪崗(gang)(gang)(gang)、人(ren)(ren)崗(gang)(gang)(gang)相(xiang)適原(yuan)則，只(zhi)能(neng)是(shi)(shi)關(guan)(guan)鍵崗(gang)(gang)(gang)位(wei)定期輪崗(gang)(gang)(gang)，防(fang)范(fan)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)風(feng)險(xian)。

四、集團資金集中管理模式的運行保障措施

1.建(jian)立(li)(li)健(jian)全資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)(nei)控(kong)(kong)(kong)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)體(ti)制(zhi)(zhi)。集(ji)團(tuan)各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位可(ke)能存在資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)體(ti)系不健(jian)全、制(zhi)(zhi)度(du)(du)(du)(du)執(zhi)(zhi)行(xing)不到(dao)(dao)位、支(zhi)付管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)不規范、信息(xi)化建(jian)設滯后(hou)等問(wen)題(ti)。各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位應(ying)完善(shan)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)(du)，使(shi)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預算(suan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)等工(gong)(gong)作(zuo)有據(ju)可(ke)依、有章可(ke)循，使(shi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)在相(xiang)(xiang)(xiang)(xiang)關(guan)制(zhi)(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)指導和(he)(he)約束下有效(xiao)開(kai)(kai)展(zhan)，發(fa)(fa)揮資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)集(ji)中管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)優(you)(you)勢，實現(xian)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)統一調(diao)度(du)(du)(du)(du)，集(ji)團(tuan)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)得(de)到(dao)(dao)優(you)(you)化配置，工(gong)(gong)作(zuo)質(zhi)量和(he)(he)效(xiao)率得(de)到(dao)(dao)提(ti)(ti)(ti)升。各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位還(huan)應(ying)建(jian)立(li)(li)科學(xue)的(de)(de)(de)(de)責(ze)任(ren)(ren)機制(zhi)(zhi)，將(jiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)控(kong)(kong)(kong)的(de)(de)(de)(de)責(ze)任(ren)(ren)落實到(dao)(dao)相(xiang)(xiang)(xiang)(xiang)關(guan)責(ze)任(ren)(ren)人(ren)(ren)，各(ge)(ge)(ge)崗(gang)位工(gong)(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)在權(quan)(quan)限(xian)(xian)范圍內(nei)(nei)執(zhi)(zhi)行(xing)崗(gang)位職(zhi)責(ze)。如，對(dui)(dui)(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)系統各(ge)(ge)(ge)崗(gang)位的(de)(de)(de)(de)人(ren)(ren)員(yuan)(yuan)權(quan)(quan)限(xian)(xian)進(jin)行(xing)授權(quan)(quan)并(bing)做好(hao)備(bei)案工(gong)(gong)作(zuo)，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)系統U盾(dun)人(ren)(ren)員(yuan)(yuan)權(quan)(quan)限(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)、U盾(dun)定期(qi)(qi)更(geng)換密碼，對(dui)(dui)(dui)U盾(dun)到(dao)(dao)期(qi)(qi)續期(qi)(qi)、人(ren)(ren)員(yuan)(yuan)變更(geng)及核(he)算(suan)組(zu)織新增(zeng)等及時向集(ji)團(tuan)提(ti)(ti)(ti)交變更(geng)、新增(zeng)申請(qing)，增(zeng)強(qiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)控(kong)(kong)(kong)力度(du)(du)(du)(du)。2.加強(qiang)預算(suan)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)，確定資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)需求(qiu)，合(he)理(li)(li)(li)(li)(li)(li)(li)(li)使(shi)用資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)。集(ji)團(tuan)各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位以銷售預測為起(qi)點，根(gen)據(ju)公(gong)(gong)司(si)(si)生產經(jing)營總目標與采(cai)購(gou)預算(suan)、生產預算(suan)、成(cheng)(cheng)本費用預算(suan)、現(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)收支(zhi)預算(suan)等資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)收支(zhi)預算(suan)與公(gong)(gong)司(si)(si)現(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)流(liu)量、財務損益、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產結構等信息(xi)相(xiang)(xiang)(xiang)(xiang)結合(he)，科學(xue)、合(he)理(li)(li)(li)(li)(li)(li)(li)(li)規劃各(ge)(ge)(ge)項經(jing)營開(kai)(kai)支(zhi)費用，監(jian)管(guan)(guan)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)用情況，提(ti)(ti)(ti)升公(gong)(gong)司(si)(si)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)水平，加強(qiang)公(gong)(gong)司(si)(si)各(ge)(ge)(ge)部門之(zhi)間的(de)(de)(de)(de)溝通(tong)合(he)作(zuo)，提(ti)(ti)(ti)升資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)用率，避(bi)免資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)閑置，促(cu)進(jin)公(gong)(gong)司(si)(si)健(jian)康發(fa)(fa)展(zhan)。3.建(jian)立(li)(li)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)(nei)控(kong)(kong)(kong)監(jian)督(du)評價(jia)體(ti)系。集(ji)團(tuan)各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位建(jian)立(li)(li)內(nei)(nei)控(kong)(kong)(kong)監(jian)督(du)評價(jia)體(ti)系，加強(qiang)對(dui)(dui)(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)的(de)(de)(de)(de)監(jian)督(du)，提(ti)(ti)(ti)升資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)的(de)(de)(de)(de)質(zhi)量。對(dui)(dui)(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)(du)、銀行(xing)賬戶(hu)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)預算(suan)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)等進(jin)行(xing)檢查評價(jia)，發(fa)(fa)現(xian)內(nei)(nei)控(kong)(kong)(kong)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)問(wen)題(ti)和(he)(he)缺陷(xian)，并(bing)完善(shan)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)(du)、改進(jin)內(nei)(nei)部管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)措施(shi)。對(dui)(dui)(dui)因(yin)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)(nei)控(kong)(kong)(kong)缺失、未執(zhi)(zhi)行(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)內(nei)(nei)控(kong)(kong)(kong)制(zhi)(zhi)度(du)(du)(du)(du)等造(zao)成(cheng)(cheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產損失，采(cai)取(qu)追償、依規依紀依法追責(ze)等措施(shi)進(jin)行(xing)整(zheng)改，提(ti)(ti)(ti)高(gao)內(nei)(nei)控(kong)(kong)(kong)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)有效(xiao)性。4.開(kai)(kai)展(zhan)集(ji)團(tuan)制(zhi)(zhi)度(du)(du)(du)(du)學(xue)習(xi)、培訓，防(fang)范資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)風險。集(ji)團(tuan)各(ge)(ge)(ge)成(cheng)(cheng)員(yuan)(yuan)單(dan)位應(ying)仔細研讀、學(xue)習(xi)集(ji)團(tuan)公(gong)(gong)司(si)(si)融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)相(xiang)(xiang)(xiang)(xiang)關(guan)制(zhi)(zhi)度(du)(du)(du)(du)，在明確融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)事項、金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額及流(liu)程后(hou)向集(ji)團(tuan)公(gong)(gong)司(si)(si)發(fa)(fa)起(qi)相(xiang)(xiang)(xiang)(xiang)關(guan)請(qing)示。隨著信息(xi)化不斷發(fa)(fa)展(zhan)，信息(xi)安全問(wen)題(ti)越(yue)來越(yue)廣泛、多樣，公(gong)(gong)司(si)(si)對(dui)(dui)(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)提(ti)(ti)(ti)出了更(geng)高(gao)要(yao)求(qiu)，要(yao)求(qiu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)人(ren)(ren)員(yuan)(yuan)具備(bei)相(xiang)(xiang)(xiang)(xiang)關(guan)理(li)(li)(li)(li)(li)(li)(li)(li)論知識、操作(zuo)技能及良好(hao)的(de)(de)(de)(de)職(zhi)業(ye)素(su)養，因(yin)此，公(gong)(gong)司(si)(si)應(ying)加強(qiang)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)培訓、宣傳，強(qiang)化資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)意(yi)識，讓(rang)工(gong)(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)從根(gen)本上認識到(dao)(dao)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)價(jia)值和(he)(he)意(yi)義。

【參考文獻】

［1］伍琦.M集團公(gong)司內(nei)部資金集中管理優化研(yan)究［D］.江(jiang)西財經大學(xue)，2020.

［2］吉晉仙.S集團(tuan)公司資金(jin)集中管理優化研究(jiu)［D］.西(xi)安石油(you)大學，2020.

［3］殷(yin)璐瀅.集(ji)團企業(ye)資金集(ji)中管理(li)存(cun)在(zai)的問題(ti)及對策探討(tao)［J］.中國集(ji)體(ti)經濟，2020（36）：41-42

作者：朱麗華(hua) 單位：中煤科(ke)工集團(tuan)重慶研究院有限公司