本文以中钢集团为例，对我国大型企业集团设立财务公司的可行性展开研 究。 报告的第一部分从理论和实践的角度回顾了大型企业集团概念、我国现有 大型企业集团的状况和特征、现有大型企业集团在资金管理方面积累的经验和 存在不足之处、我国大型企业集团建立和发展财务公司的现状。 第二部分从公司背景、组织结构、财务管理情况和资金管理情况等角度介 绍了中钢集团，以使读者对中钢集团及其财务状况有一个初步了解。同时，在 此基础上对中钢集团资金管理情况作出评价，并说明建立财务公司的必要性。 报告的第三部分进一步提出了中钢集团设立财务公司的设想，分别阐述了 中钢集团设立财务公司的基础和目的、设立财务公司的总体框架和业务量预测 及盈利模式。 报告的第四部分提出了中钢集团在组建和运行财务公司中需要注意的问 题，并给出相应的对策建议。 报告的最后一个部分给出总结，指出随着我国大型企业集团的进一步发展， 对资金管理、金融服务的需求日益提高，设立财务公司成为其必然选择。以中 钢集团为例，部分大型企业集团已具备了设立财务公司的条件，可以根据公司 情况，合理设计和建立财务公司，充分重视财务公司发展面临的挑战，积极发 挥财务公司经营促进作用，使财务公司尽快成为企业集团的重要管理工具和新 的利润增长点。 关键词，企业集团 财务公司 可行性Ⅱ Abstract This paper gives a feasibility study on the establishment of finance companies of large enterprise groups in China based on Sinosteel Corporation. The first part of the paper gives an overview on the concept of large enterprise group, in theoretical and practical ways, current situation and features of the large enterprise groups in China, the experience accumulated in fund management by the large enterprise groups and the shortcomings, as well as the establishment and development of finance companies in the large enterprise groups in China. The second part introduces Sinosteel Corporation from the aspects of company background, organizational structure, financial management and fund management to enable the readers to acquire a basic understanding Sinosteel Corporation and its financial condition. In the meanwhile, the writer gives an evaluation on the fund management in Sinosteel Corporation, and thus implies the necessity of a finance company. The third part puts forward the assumptions of the establishment of a finance company in Sinosteel Corporation, introducing the basis and purpose of a finance company, overall framework of the establishment of a finance company, it business volume prediction and earning mode. The fourth part of the paper points out the questions arising in the establishment and operation of the finance company in Sinosteel Corporation, and thus gives corresponding polices and suggestions. The last part comes to the conclusion that the establishment of finance companies is inevitable with the further development of the large enterprise groups in China and the increasing demand for fund management and financial services. With Sinosteel Corporation as an example, some large enterprise companies are able to establish finance companies, design and construct financeⅡ companies reasonably according to the actual conditions. Those enterprise companies shall put emphasis on the challenges confronting finance companies, take the positive role of finance companies into full play, thus turn the finance companies into new important management means and profit sources. Key words: large enterprise groups, Finance company, Feasibility-1- 目 录 第 1 章 大型企业集团及财务公司 ...............................1 1.1 大型企业集团的定义和特征 ....................................... 1 1.2 大型企业集团的资金管理 ......................................... 2 1.3 大型企业集团财务公司 ........................................... 4 第 2 章 中钢集团及其资金管理状况 .............................4 2.1 中钢集团背景介绍 ............................................... 4 2.2 中钢集团组织结构 .............................................. 10 2.3 中钢集团的财务管理情况 ........................................ 13 2.4 中钢集团资金管理情况 .......................................... 14 2.5 中钢集团资金管理情况评价及设立财务公司的必要性 ................ 17 第 3 章 中钢集团公司设立财务公司设想 ........................20 3.1 中钢集团设立财务公司的基础及目的 .............................. 20 3.2 中钢集团设立财务公司的总体框架 ................................ 22 3.3 中钢集团财务公司业务量预测及盈利模式 .......................... 23 第 4 章 企业集团财务公司组建和运行中需注意的问题.............27 4.1 财务公司发展面临的挑战 ........................................ 27 4.2 财务公司发展中存在的问题 ...................................... 27 第 5 章 结束语 ..............................................29