摘要：资金管理问题一直是困扰很多企业的一大难题，随着我国经济的快速发展，现代企业集团呈现了规模扩大、产品与业务多元化、粗放型向集约型转变、跨区域甚至跨国经营等诸多特点，传统的分散式资金管理模式已很难满足集团不断发展的财务管理的需求，如何最大限度地提高企业集团或集群的资金整体使用效率,并给企业创造更大价值、带来更高回报，是值得关注的。而现金池堪称是目前世界上最有效率、技术水平最高的一种现金集中管理方式。
本文主要从资金管理问题发展的现状、现金池研究目前存在的问题、国内外相关文献综述等方面进行了总结，分析和研究了企业集团和企业集群运用及引入现金池模式完成资金集中管理存在的问题，从而尝试着提出合理化建议，使企业集团和集群有一套更好的资金管理体系。
关键词：现金池；企业集团；企业集群；资金管理；财务管理
Abstract: Financial management has been a major problem puzzling many companies. With China's rapid economic development, modern enterprise group presents many characteristics, such as scale, product and business diversification, from extensive to intensive, cross-regional or even transnational business, etc. The traditional decentralized fund management model has been unable to meet the evolving needs of financial management. The problem of how to maximize the enterprise groups or clusters' funds overall efficiency, create greater value to the enterprise and bring higher returns is worthy of attention. The cash pool is called the world's most efficient, highest level of technology of a centralized cash management.
In this paper, the status of the development of funds management issues, existing problems of the cash pool, review of related literature are summarized, and the problems of enterprise groups and enterprises cluster using cash pool mode to complete funds centralized management are analyzed, which attempts with reasonable suggestions, so that enterprise groups and enterprises cluster can have a better set of financial management system.
Key Words：cash pool; enterprise group; enterprises cluster; funds management; financial management
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