摘要
国有资本投资运营公司与传统企业集团存在较大差异,其财务共享服务中心有其独特性,这一差异主要表现在其财务共享服务中心的定位、资金平台的设计以及机构和机制的设计上。在构建国有资本投资运营公司财务共享服务中心过程中,首先,财务共享服务中心的定位应有别于其他子公司,应将之定位为成本中心;其次,资金平台的设计主要包括资金平台形式的选择和功能设计,资金平台应采用财务公司的形式,资金平台应具备现金池功能和净额结算功能,舍弃支付代理功能;第三,应做好机构和机制的设计,以确保财务共享服务中心有效运行,防止出现道德风险。
State-owned capital investment and operation companies are quite different from traditional enterprise groups, and their financial sharing service centers are inevitably different from traditional enterprise groups and have their own uniqueness, which is mainly reflected in the positioning of their financial sharing service centers, the design of fund platform and the design of institutions and mechanisms. In the process of constructing the financial sharing service center of state-owned capital investment operation company, firstly, the positioning of the financial sharing service center should be different from other subsidiaries, and it should be positioned as a cost center. Secondly, the design of fund platform mainly includes the choice of fund platform form and function design. The capital platform should adopt the form of financial company;The fund platform shall have the function of cash pool and netting settlement;However, the payment broker function should be discarded. Finally, institutional mechanism should be designed to ensure the effective operation of financial sharing service center and prevent moral hazard.
出处
《财政科学》
CSSCI
2021年第11期101-107,共7页
Fiscal Science
关键词
国有资本投资运营公司
财务共享服务中心
资金平台
State-owned Capital Investment and Operation Company
Financial Shared Service Center
Fund Platform
