本文關(guān)鍵詞： 擔(dān)保風(fēng)險(xiǎn) 風(fēng)險(xiǎn)評(píng)價(jià)體系 評(píng)價(jià)體系構(gòu)建　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在我國,由于上市公司擁有良好的資產(chǎn)質(zhì)量和商業(yè)信譽(yù),再加上強(qiáng)大的資本市場(chǎng),因此,上市公司成為了對(duì)外提供擔(dān)保的主要力量。為了規(guī)范上市公司的擔(dān)保行為,我國有關(guān)部門雖然制訂了相關(guān)的規(guī)章制度,但是上市公司的擔(dān)保風(fēng)險(xiǎn)依然處于高風(fēng)險(xiǎn),會(huì)給企業(yè)經(jīng)營帶來巨大的危害,甚至有些上市公司因?yàn)閾?dān)保行為而走到了退市的邊緣。因此,構(gòu)建上市公司對(duì)外擔(dān)保風(fēng)險(xiǎn)體系具有十分重要的社會(huì)意義。通過對(duì)國內(nèi)外現(xiàn)狀研究,結(jié)合擔(dān)保理論基礎(chǔ),根據(jù)擔(dān)保風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的目的,設(shè)計(jì)原則以及分析方法,分為6類風(fēng)險(xiǎn),即17個(gè)指標(biāo),進(jìn)行擔(dān)保風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系的構(gòu)建,采用層次分析法對(duì)17個(gè)指標(biāo)進(jìn)行權(quán)重的計(jì)算,從而構(gòu)建出擔(dān)保風(fēng)險(xiǎn)評(píng)價(jià)體系的模型。在此基礎(chǔ)上,對(duì)A企業(yè)擔(dān)保風(fēng)險(xiǎn)進(jìn)行分析與評(píng)價(jià)。首先對(duì)擔(dān)保企業(yè)A的風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)分析,其次對(duì)被擔(dān)保企業(yè)的風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià),然后對(duì)A企業(yè)的整體擔(dān)保風(fēng)險(xiǎn)進(jìn)行綜合的評(píng)價(jià)打分。評(píng)價(jià)結(jié)果表明,擔(dān)保企業(yè)A的風(fēng)險(xiǎn)分值為31.6分,其中財(cái)務(wù)風(fēng)險(xiǎn)較高,其次是擔(dān)保風(fēng)險(xiǎn)以及管理風(fēng)險(xiǎn);被擔(dān)保企業(yè)的風(fēng)險(xiǎn)分值為22.09分,其中財(cái)務(wù)風(fēng)險(xiǎn)較高,其次是道德風(fēng)險(xiǎn)以及管理風(fēng)險(xiǎn)。A企業(yè)擔(dān)保風(fēng)險(xiǎn)評(píng)價(jià)綜合得分為53.69分,處于中等風(fēng)險(xiǎn)級(jí)別。根據(jù)評(píng)價(jià)體系結(jié)果,通過財(cái)務(wù)風(fēng)險(xiǎn),管理風(fēng)險(xiǎn),擔(dān)保風(fēng)險(xiǎn)以及道德風(fēng)險(xiǎn)這四個(gè)方面,對(duì)A企業(yè)的擔(dān)保風(fēng)險(xiǎn)進(jìn)行具體原因分析,并提出相關(guān)建議。A企業(yè)擔(dān)保風(fēng)險(xiǎn)評(píng)價(jià)研究的結(jié)果對(duì)正確認(rèn)識(shí)A企業(yè)的擔(dān)保風(fēng)險(xiǎn)有指導(dǎo)意義,對(duì)以后評(píng)價(jià)其他同類企業(yè)擔(dān)保風(fēng)險(xiǎn)有借鑒意義。
[Abstract]:In China, due to the listed companies have good asset quality and commercial reputation, coupled with a strong capital market, so. Listed companies have become the main force to provide guarantee. In order to regulate the guarantee behavior of listed companies, the relevant departments of our country have formulated the relevant rules and regulations. However, the guarantee risk of listed companies is still in high risk, which will bring great harm to enterprise management, and even some listed companies have stepped to the edge of delisting because of the guarantee behavior. It is of great social significance to construct the external guarantee risk system of listed companies. Through the study of the current situation at home and abroad, combined with the theoretical basis of guarantee, according to the purpose of the evaluation index system of guarantee risk. Design principles and analytical methods are divided into six types of risk, that is, 17 indicators, the construction of the guarantee risk evaluation index system, the use of AHP to calculate the weight of 17 indicators. On the basis of this model, the guarantee risk of enterprise A is analyzed and evaluated. Firstly, the risk of guarantee enterprise A is evaluated and analyzed. Secondly, the risk of the guaranteed enterprise is evaluated, and then the overall guarantee risk of enterprise A is comprehensively evaluated. The evaluation results show that the risk score of the guaranteed enterprise A is 31.6 points. Among them, financial risk is higher, followed by guarantee risk and management risk; The risk score of the insured enterprise is 22.09, in which the financial risk is higher, followed by the moral hazard and management risk. A enterprise guarantee risk evaluation comprehensive score is 53.69 points. According to the results of the evaluation system, through the four aspects of financial risk, management risk, guarantee risk and moral hazard, the specific reasons for the guarantee risk of enterprise A are analyzed. The results of the research on the guarantee risk evaluation of A enterprises have guiding significance to correctly understand the guarantee risks of A enterprises, and also have reference significance to evaluate the guarantee risks of other similar enterprises in the future.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F279.26;F832.51

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