How to choose the management mode of bank accounts?

(A) Financial management centralized mode

1, flat management mode: that is, the head office clearinghouse directly under the management and monitoring of two-level accounts, the subsidiaries of the financial rights of all up to the head office clearinghouse. The clearing center of the head office directly manages and schedules the funds of all bank accounts (including the accounts of subsidiaries and their subordinate branches) within the group by using the direct linkage system between banks and enterprises, and dynamically monitors the fund status of all bank accounts.

2. Hierarchical management mode: the head office (or finance company) manages one level and monitors two levels; each subsidiary manages one level and monitors one level. The head office (or finance company) utilizes the direct linkage system with banks to centrally manage and schedule the funds in the second-level accounts of subsidiaries and dynamically monitor the fund status of all bank accounts; meanwhile, the subsidiaries also utilize the online banking system to manage, schedule and monitor the fund status of the bank accounts of their subordinate branches.

(2) Secondary Account Linkage Mode

That is, the group bank account is the first-level account, while the subordinate branches are the second-level accounts. The first-level account is the general account of the second-level account, the second-level account to play a unified role, the second-level account as a detailed account of the first-level account, can be independent of the receipt and payment. All the funds received and paid in the secondary account will be synchronized and reflected in the primary account, so as to achieve the purpose of centralization of funds and sub-account control.

(3) Two lines of income and expenditure mode

The group's internal bank accounts are managed in two lines of income and expenditure between "the head office clearing center→subsidiaries" or between "subsidiaries→subsidiaries" or between "the head office clearing center→subsidiaries" or between "the head office clearing center→subsidiaries" and "subsidiaries→subsidiaries". Between "head office clearing center → subsidiaries → subordinate branches", the two lines of management are carried out. Where the implementation of two-line management of income and expenditure of subordinate organizations are required to set up a special account for income, expenditure on raw materials and expenditure on special accounts for the control of sources and uses of funds.

The above three bank account models have their own advantages and disadvantages. The centralized mode of financial management effectively utilizes the advantages of the above two modes, and at the same time realizes the reasonable management of the enterprise group's funds by combining with the direct linkage system of banks and enterprises.

The secondary account linkage mode can make full use of the advantages of the unified management of enterprise group funds, and realizes a high degree of centralization and control of the funds of the subordinate enterprises of the enterprise group, with the largest amount of deposited funds of the enterprise group, but the bank will charge a certain amount of service fees every year, which will increase the management costs of the enterprise group and reduce the flexibility of the members' operation.

Income and Expenditure Settlement Bank Account Management Mode, the enterprise group to each member enterprise in the bank settlement account of the transfer of funds less often, the bank charges are also lower, but the enterprise group can be utilized by the sedimentary funds are not much, the enterprise group's net asset returns are not obvious, the enterprise group on the member enterprises of the control is weak. In addition, due to the existence of idle funds in the expenditure account of each enterprise's bank account, increasing the difficulty of the enterprise group's supervision of funds.