【摘要】：近年來，我國上市公司對外擔(dān)保的現(xiàn)象比較普遍，由于擔(dān)保行為的高風(fēng)險(xiǎn)性，影響了社會(huì)對上市公司實(shí)力的評價(jià)，但是種種理論表明對于上市公司的對外擔(dān)保行為不應(yīng)該全面禁止，而是考慮如何建立有效的約束機(jī)制來引導(dǎo)上市公司的行為。所以本文關(guān)注的重點(diǎn)就在于探索建立有效約束機(jī)制的方法和途徑，實(shí)現(xiàn)我國上市公司的健康發(fā)展。 作者首先通過國內(nèi)外文獻(xiàn)綜述，提出了上市公司對外擔(dān)保行為合理性和必要性的假設(shè)，從而將重點(diǎn)放在對外擔(dān)保約束機(jī)制的構(gòu)建上。接著，文章從目前我國上市公司對外擔(dān)保約束的主要內(nèi)容出發(fā)，，對其主要內(nèi)容進(jìn)行梳理；核心部分是分析目前對外擔(dān)保約束的執(zhí)行現(xiàn)狀，文章選取了中國證監(jiān)會(huì)網(wǎng)站上2002-2011年的資料，從證監(jiān)會(huì)發(fā)布的行政處罰決定書和市場禁入決定中獲取上市公司及其高管人員因?qū)ν鈸?dān)保受到的處罰，對其進(jìn)行上市公司層面和高管人員層面的統(tǒng)計(jì)分析，發(fā)現(xiàn)目前對外擔(dān)保約束在發(fā)揮實(shí)效的同時(shí)，在處罰對象及力度、處罰的及時(shí)性、信息披露的監(jiān)管等方面都存在諸多問題，然后從宏觀和微觀兩方面深入探討了問題存在的原因；之后針對存在的問題從宏觀和微觀兩個(gè)大的方面提出了一系列建議，如參照商業(yè)銀行貸款五分類理論管理對外擔(dān)保風(fēng)險(xiǎn)；最后對本文進(jìn)行總結(jié)，指出其中的局限性，并進(jìn)行了未來研究方向的展望。
[Abstract]:In recent years, the phenomenon of external guarantee of listed companies in our country is quite common. Because of the high risk of guarantee behavior, it affects the social evaluation of the strength of listed companies. However, various theories show that the behavior of external guarantee of listed companies should not be completely prohibited, but consider how to establish an effective constraint mechanism to guide the behavior of listed companies. Therefore, the focus of this paper is to explore the ways and means of establishing effective constraint mechanism to realize the healthy development of listed companies in China. Firstly, the author puts forward the hypothesis of the rationality and necessity of the external guarantee behavior of listed companies through the literature review at home and abroad, and puts emphasis on the construction of the external guarantee and restraint mechanism. Then, starting from the main contents of the foreign guarantee constraint of listed companies in our country, the paper combs the main contents; the core part is to analyze the current situation of the implementation of the foreign guarantee constraint. The article selects the information from 2002 to 2011 on the CSRC website to obtain the punishment of listed companies and their senior executives because of external guarantee from the decision of administrative penalty issued by CSRC and the decision of market entry ban. Through the statistical analysis of listed companies and executives, it is found that there are many problems in the object and intensity of punishment, the timeliness of punishment, the supervision of information disclosure and so on. Then it discusses the causes of the problems from the macro and micro aspects, and then puts forward a series of suggestions from the macro and micro aspects, such as management of external guarantee risk according to the five classification theory of commercial bank loans. Finally, this paper summarizes, points out its limitations, and prospects for future research.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.51

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