Bank Account Management Mode Of Enterprise Group

Specifically,

The enterprise group establishes a "total sub" bank account mechanism according to the needs of the service, that is to set up a "total" account, that is, an enterprise group settlement account (hereinafter referred to as the "first level settlement account"), which is managed by the fund management department, and a "sub" account is set up, that is, the account is linked to a number of subsidiary settlement accounts (hereinafter referred to as the "two level settlement account"), and a subsidiary can take the existing bank account as the two level settlement account and incorporate it into the enterprise account management mechanism.

If an enterprise group has 2 member enterprises, the fund management department has 3 settlement accounts in the bank, of which 1 are funds management departments, and 2 are 1 member enterprises.

The common point of the first level settlement account and the two level settlement account is that they belong to the bank accounts of general settlement accounts. The difference is that the bank will automatically pfer the balance of the two level settlement account to the first class settlement account in accordance with the business account service agreement signed by the bank and the enterprise group.

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Except for the special users such as state tax, land tax and capital construction, other bank general settlement account deposits should be handled gradually or within the specified time according to the requirements of the enterprise group, and the balance of the account will be pferred to the two level settlement accounts of the member enterprises.

In this way, every cooperative bank selected by the member enterprises in the enterprise group has two bank accounts, that is, the basic account (the enterprise itself opens) and the two level settlement account (managed by the enterprise group account management agreement signed with the bank).

What needs to be explained is that many business groups require that the basic accounts do not allow external receipts and settlement business to be used for management purposes. They are mainly used for daily expenses of enterprises, such as utilities and so on, so as to reduce the burden of capital management departments of enterprise groups.

The cost of basic account is decided by the member enterprises themselves, and the enterprise group can not exercise the decision power. Therefore, the bank needs to send the detailed account records of the basic accounts to the members' accounts, but also through the bank's online banking platform to realize the monitoring of the basic accounts by the capital management departments of the enterprise groups.

From the day-to-day outflow of funds, it seems that the enterprise group account management mode pays the payment to the group's external customers by the member enterprises, which is applied by the member enterprises to the fund management department, and then pferred to the two level settlement account by the first level settlement account opened by the fund management department in the bank, and then the pfer payment from the two level settlement account is carried out by the member enterprises.

Therefore, this mode is more suitable for enterprise groups affiliated to enterprises in a certain city, so it is easier for them to carry out the pfer of daily funds.

Subsidiaries can also be selected from existing bank general settlement accounts.

Except for the special users such as state tax, land tax and capital construction, other bank general settlement account accounts should be dealt with gradually or within the specified time according to the requirements of the enterprise group, and the balance of the account will be pferred to the two level settlement accounts of the member enterprises.

One of the general settlement households is used exclusively for external receivables (hereinafter referred to as "income settlement households"), and it is agreed with banks that the bank accounts only allow settlement of income and payment, and payment and settlement of bank accounts other than enterprise groups are not permitted.

Another general settlement bank also has to agree with the bank agreement only to handle the settlement of external payments (hereinafter referred to as "expenditure settlement households"). It is not allowed to handle income settlement business outside bank accounts of enterprise groups.

For the expenditure settlement accounts, each member enterprise will submit funds budget to the enterprise group monthly, and the capital management department of the enterprise group will allocate funds to the expense account either in writing or in a lump sum according to the capital budget.

For the applications for payment of temporary large sums of money within the non budgetary scope of member enterprises, funds can also be applied to the fund management departments for approval. After approval, the funds management department of the enterprise group will be allocated to the expense account of the member enterprises.

Of course, for the revenue settlement accounts and settlement accounts of the member enterprises, it is necessary to pass the balance and details to the capital management department of the enterprise group in real time through the bank's online banking system, so as to realize the real-time monitoring of the balance and details of the bank accounts.

Listed companies can also use bank account monitoring.

For the balance of the income settlement account of the foreign member enterprises, whether the balance is assigned to the enterprise group every day, based on the higher appropriation fee, the decision can be made according to the actual situation of the enterprise group.

If you can choose alternate days or weekly schedule or balance to a certain amount, etc.

At the same time, due to the rapid development of the computer network, the settlement speed of many commercial banks in China has been greatly improved, which has created a very favorable condition for the enterprise group to implement capital management for the enterprises in other places, that is, through the Internet banking platform provided by the enterprise group, the enterprise can allocate funds to the expenditure settlement account of the remote company in a few minutes.

The above two kinds of management methods of bank accounts are used together, namely, centralized management of local enterprises, the implementation of two line management by different enterprises, and the monitoring of bank accounts by listed companies. This can avoid the excessive centralization and decentralization and the ineffective supervision of enterprise groups on the capital of listed companies, thus forming a good situation of "relatively centralized and comprehensive monitoring" for capital management of enterprise groups.

The management mode of enterprise group accounts can make full use of the advantages of capital management of enterprise groups, and achieve the high concentration and control of the funds of enterprises affiliated to enterprise groups. The largest amount of precipitated funds is in the enterprise group, but banks will charge a certain amount of service charge each year, which will increase the management cost of business clusters and the business flexibility of low member enterprises.

In addition, due to the existence of idle funds among enterprises' expenditure households, it is more difficult for enterprise groups to supervise funds.