發(fā)布時間：2018-01-23 00:01

  本文關(guān)鍵詞： 擔(dān)保風(fēng)險 風(fēng)險評價體系 評價體系構(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,再加上強大的資本市場,因此,上市公司成為了對外提供擔(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)險依然處于高風(fēng)險,會給企業(yè)經(jīng)營帶來巨大的危害,甚至有些上市公司因為擔(dān)保行為而走到了退市的邊緣。因此,構(gòu)建上市公司對外擔(dān)保風(fēng)險體系具有十分重要的社會意義。通過對國內(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)險評價指標(biāo)體系的目的,設(shè)計原則以及分析方法,分為6類風(fēng)險,即17個指標(biāo),進行擔(dān)保風(fēng)險評價指標(biāo)體系的構(gòu)建,采用層次分析法對17個指標(biāo)進行權(quán)重的計算,從而構(gòu)建出擔(dān)保風(fēng)險評價體系的模型。在此基礎(chǔ)上,對A企業(yè)擔(dān)保風(fēng)險進行分析與評價。首先對擔(dān)保企業(yè)A的風(fēng)險進行評價分析,其次對被擔(dān)保企業(yè)的風(fēng)險進行評價,然后對A企業(yè)的整體擔(dān)保風(fēng)險進行綜合的評價打分。評價結(jié)果表明,擔(dān)保企業(yè)A的風(fēng)險分值為31.6分,其中財務(wù)風(fēng)險較高,其次是擔(dān)保風(fēng)險以及管理風(fēng)險;被擔(dān)保企業(yè)的風(fēng)險分值為22.09分,其中財務(wù)風(fēng)險較高,其次是道德風(fēng)險以及管理風(fēng)險。A企業(yè)擔(dān)保風(fēng)險評價綜合得分為53.69分,處于中等風(fēng)險級別。根據(jù)評價體系結(jié)果,通過財務(wù)風(fēng)險,管理風(fēng)險,擔(dān)保風(fēng)險以及道德風(fēng)險這四個方面,對A企業(yè)的擔(dān)保風(fēng)險進行具體原因分析,并提出相關(guān)建議。A企業(yè)擔(dān)保風(fēng)險評價研究的結(jié)果對正確認(rèn)識A企業(yè)的擔(dān)保風(fēng)險有指導(dǎo)意義,對以后評價其他同類企業(yè)擔(dān)保風(fēng)險有借鑒意義。
[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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F279.26;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 馬超群;;中小企業(yè)信用擔(dān)保機構(gòu)風(fēng)險管理審計探析[J];現(xiàn)代審計與經(jīng)濟;2016年05期

2 吳敬茹;;中小企業(yè)信貸風(fēng)險評價指標(biāo)體系構(gòu)建[J];財會通訊;2016年26期

3 江心怡;;上市公司對外擔(dān)保存在的問題與風(fēng)險防范[J];新經(jīng)濟;2016年23期

4 馬超群;;基于信用擔(dān)保機構(gòu)的風(fēng)險管理審計初探[J];中國集體經(jīng)濟;2016年21期

5 傅國梁;;淺析公司對外擔(dān)保的風(fēng)險防控[J];中國有色金屬;2015年S1期

6 呂林;;基于AHP的信用擔(dān)保公司財務(wù)風(fēng)險模糊綜合評估體系研究[J];海峽科技與產(chǎn)業(yè);2015年09期

7 姚靜;;加快小微企業(yè)信用風(fēng)險評價指標(biāo)體系建設(shè)[J];經(jīng)濟師;2015年03期

8 承怡;;市場運作中投資擔(dān)保公司的風(fēng)險與防范措施[J];企業(yè)改革與管理;2014年18期

9 鄒祥兵;;關(guān)于企業(yè)對外擔(dān)保業(yè)務(wù)內(nèi)部控制的思考[J];中外企業(yè)家;2014年20期

10 吳昭環(huán);;企業(yè)對外擔(dān)保的會計核算和信息披露探究[J];現(xiàn)代經(jīng)濟信息;2014年08期

，

本文編號：1456101