發(fā)布時間：2018-01-16 22:00

  本文關(guān)鍵詞：XD公司對外擔保風(fēng)險內(nèi)部控制研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 對外擔保 風(fēng)險 內(nèi)部控制

【摘要】：二十一世紀以來,資本市場發(fā)展迅猛,擔保作為一種融資信貸手段被廣泛應(yīng)用,它不僅可以擴大信用交易主體間的融資渠道,也可以使債權(quán)人、債務(wù)人和擔保人都獲得自己想要的利益。對外擔保的存在可優(yōu)化被擔保企業(yè)的資信,對消除借貸雙方的信息不對稱也有著一定的作用,減少了融資的成本,增加了資金的使用價值,促使資本市場有效地運行。然而近年來,隨著擔保業(yè)務(wù)的不斷拓展,違規(guī)擔保行為和不理性的擔保行為與時劇增,不僅會使企業(yè)的日常經(jīng)營出現(xiàn)問題,甚至?xí)斐韶攧?wù)困境,給企業(yè)的發(fā)展帶來巨大損害,同時也會在不同程度上給股東、債權(quán)人等相關(guān)利益主體的權(quán)益帶來損害。因此,對企業(yè)對外擔保風(fēng)險內(nèi)部控制的研究有著特別重要的理論意義與現(xiàn)實意義。企業(yè)能否識別對外擔保給企業(yè)帶來的潛在風(fēng)險以及如何通過內(nèi)部控制合理有效地控制對外擔保風(fēng)險是企業(yè)可持續(xù)發(fā)展中必須認真對待的事。本文分析了對外擔保所帶來的風(fēng)險,并就如何控制XD公司對外擔保風(fēng)險提出了合理化建議。首先,必須對對外擔保的理論進行概述,必須全面了解擔保的概念、對外擔保的動機、擔保風(fēng)險的種類以及對外擔保風(fēng)險控制理論。然后通過介紹XD公司案例背景和對外擔保情況以及前面所介紹的相關(guān)理論的支持,分析XD公司對外擔保業(yè)務(wù)內(nèi)部控制失效給公司造成的風(fēng)險并對XD公司進行對外擔保防控風(fēng)險分析。最后針對XD公司對外擔保中存在的風(fēng)險,提出XD公司對外擔保風(fēng)險內(nèi)部控制的合理化建議。
[Abstract]:Since 21th century, the capital market has developed rapidly. As a means of financing credit, guarantee has been widely used. It can not only expand the financing channels between the main parties of credit transactions, but also make creditors. The existence of external guarantee can optimize the credit of the insured enterprise, and it also plays a certain role in eliminating the information asymmetry between the borrower and the borrower, thus reducing the cost of financing. It increases the use value of funds and promotes the effective operation of capital market. However, in recent years, with the continuous expansion of guarantee business, illegal guarantee behavior and irrational guarantee behavior have increased dramatically. It will not only cause problems in the daily operation of enterprises, but also cause financial distress, bring great damage to the development of enterprises, but also to shareholders in varying degrees. The rights and interests of the relevant stakeholders such as creditors are damaged. It is of great theoretical and practical significance to study the internal control of the external guarantee risk. Can the enterprise identify the potential risk brought by the external guarantee and how to control it reasonably and effectively through the internal control. The risk of external guarantee is a matter that must be taken seriously in the sustainable development of enterprises. This paper analyzes the risks brought by external guarantee. And how to control the risk of external guarantee XD put forward reasonable suggestions. First of all, we must summarize the theory of external guarantee, must fully understand the concept of guarantee, the motivation of external guarantee. The types of guarantee risk and the control theory of external guarantee risk. Then through the introduction of XD company case background and external guarantee situation and the support of the related theory. This paper analyzes the risk caused by the failure of internal control of XD company's external guarantee business, and analyzes the risk of XD company's external guarantee prevention and control. Finally, aiming at the risk of XD company's external guarantee. Put forward XD company external guarantee risk internal control rationalization suggestion.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F830.42;F832.39

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