本文選題：上市公司 + 對外擔保�。� 參考：《浙江大學》2014年碩士論文

【摘要】：上市公司擔保是建立在信用基礎(chǔ)之上的正常經(jīng)濟行為,如應(yīng)用得當,既能促進信用交易主體之間的資金融通,又能促使債權(quán)人、債務(wù)人和擔保方實現(xiàn)多贏。但若處理不好,其將成為資本市場發(fā)展的阻力。然而近年來,我國上市公司擔保風險發(fā)生較多,各種違規(guī)、不理性的擔保行為不僅對企業(yè)自身的經(jīng)營發(fā)展不利,也對整個資本市場的正常發(fā)展造成負面影響。因此,規(guī)范上市公司擔保行為與控制上市公司擔保風險成為治理我國資本市場的重要課題之一。我國上市公司對外擔保現(xiàn)狀的成因較為復雜,法律法規(guī)對公司擔保行為的規(guī)定不明確、上市公司治理結(jié)構(gòu)不規(guī)范、商業(yè)銀行的信貸機制不健全和行政監(jiān)管部門的監(jiān)管不力等都是造成我國上市公司對外擔�，F(xiàn)狀的重要原因。因此,上市公司對外擔保風險防范體系的建立是一個系統(tǒng)工程,對上市公司擔保問題及風險控制進行研究具有重要的理論意義和現(xiàn)實意義。 論文在國內(nèi)外評價相關(guān)文獻的基礎(chǔ)上,通過實證分析與規(guī)范分析相結(jié)合的方式,對于公司擔保的理論機理進行了較為深入的分析；文章在理論上分析了公司擔保的機理和類型,研究了我國上市公司對外擔保的發(fā)展現(xiàn)狀與擔保特點。在對現(xiàn)狀有全面把握的基礎(chǔ)上,針對對外擔保對企業(yè)價值的影響做了進一步的實證分析。論文還比較研究了國外的擔保風險控制法規(guī)與經(jīng)驗,探討了我國上市公司擔保存在的風險,提出了從公司內(nèi)部以及外部環(huán)境兩方面完善上市公司對外擔保風險控制的對策建議。
[Abstract]:The guarantee of listed company is a normal economic behavior based on credit. If it is properly applied, it can not only promote the financing of credit transaction subjects, but also promote the creditors, debtors and guarantors to achieve multi-win. But if handled badly, it will become the resistance of capital market development. However, in recent years, there are a lot of guarantee risks of listed companies in our country, and various illegal and irrational guarantee acts not only have a negative impact on the development of enterprises' own management, but also on the normal development of the whole capital market. Therefore, standardizing the guarantee behavior of listed companies and controlling the guarantee risk of listed companies have become one of the important topics in governing the capital market of our country. The causes of the status quo of the external guarantee of listed companies in China are complex, the provisions of laws and regulations on corporate guarantee behavior are not clear, and the governance structure of listed companies is not standardized. The imperfect credit mechanism of commercial banks and the weak supervision of administrative supervision are the important reasons for the external guarantee status of listed companies in China. Therefore, the establishment of external guarantee risk prevention system of listed companies is a systematic engineering, and it is of great theoretical and practical significance to study the guarantee problem and risk control of listed companies. On the basis of domestic and foreign literature, through the combination of empirical analysis and normative analysis, the paper makes a deep analysis of the theoretical mechanism of corporate guarantee, and theoretically analyzes the mechanism and types of corporate guarantee. This paper studies the current situation and characteristics of external guarantee of listed companies in China. On the basis of a comprehensive understanding of the current situation, this paper makes a further empirical analysis on the impact of external guarantee on enterprise value. The paper also compares the foreign regulations and experiences of guarantee risk control, probes into the risks existing in the guarantee of listed companies in our country, and puts forward some countermeasures and suggestions for perfecting the external guarantee risk control of listed companies from two aspects: internal and external environment.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F832.4

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