【摘要】：根據(jù)有關(guān)部門對2011年滬深兩市的調(diào)查，共有52家上市公司涉及委托貸款業(yè)務(wù)，總計貸款額度已超過164億元，在其發(fā)布的107份有關(guān)委托貸款的公告中可以看出，委托貸款利率普遍較高，年利率最低為12%，最高則已經(jīng)達(dá)到21.6%。 上市公司進行委托貸款的現(xiàn)象頻頻出現(xiàn)，一方面是由于受到委托貸款高利潤的吸引，另一方面是由于中小企業(yè)融資難，需要通過委托貸款的方式來彌補資金缺口。這兩方面的原因?qū)е乱恍┥鲜泄緸榱搜矍袄鎸⒐局鳂I(yè)放到一邊，卻將由委托貸款帶來的利潤當(dāng)作公司的主要利潤來源。 本文所研究的香溢融通公司則是最具典型性的一家上市公司，目前已經(jīng)有超過6億元的委托貸款余額。本文通過大量的實證分析數(shù)據(jù)，細(xì)致而深入的剖析了香溢融通委托貸款存在的問題，也反映出上市公司在這方面存在的一些普遍性問題。這種現(xiàn)象不僅對上市公司自身有不利的影響，也加大了社會融資成本，沖擊了國家宏觀調(diào)控政策。 本文結(jié)構(gòu)主要分四個部分：第一部分是文章的緒論，主要介紹了文章的研究背景，，研究意義，研究方法，文章的創(chuàng)新性以及文章結(jié)構(gòu)；第二部分是闡述香溢融通公司委托貸款這一案例。首先介紹了香溢融通公司性質(zhì)及業(yè)務(wù)，然后從委托貸款業(yè)務(wù)的發(fā)展、委托貸款出現(xiàn)逾期、展期詳細(xì)的介紹了香溢融通委托貸款這一案例；第三部分是通過案例的介紹，解析香溢融通委托貸款所存在的四個問題隱患，分別為公司偏離主營業(yè)務(wù)、公司資產(chǎn)減值、公司委托貸款逾期、展期風(fēng)險高以及公司內(nèi)部監(jiān)管失靈；第四部分是，通過此案例存在的問題隱患反映目前上市公司在委托貸款方面所存在的普遍性問題,并分別從內(nèi)部、外部、微觀、宏觀多個層次提出了詳細(xì)而深入的解決對策。
[Abstract]:According to a survey conducted by the relevant departments on the Shanghai and Shenzhen stock exchanges in 2011, a total of 52 listed companies were involved in entrustment loan business, with a total loan quota of more than 16.4 billion yuan, as can be seen from the 107 announcements on entrusted loans issued by them. The principal loan interest rate is generally high, the lowest annual interest rate is 12, the highest has reached 21.6um. The phenomenon of entrustment loan of listed company appears frequently, on the one hand, it is attracted by the high profit of entrustment loan, on the other hand, because of the financing difficulty of small and medium-sized enterprises, we need to make up the fund gap by entrustment loan. These two reasons lead some listed companies to put aside their main business for the immediate benefit, but use the profit from entrusted loan as the main profit source of the company. The Xiangyangtong Company studied in this paper is the most typical listed company, which has a principal loan balance of more than 600 million yuan. Through a large number of empirical analysis data, this paper analyzes the problems existing in the entrusted loan of Xiangyi financing Company in detail and deeply, and also reflects some common problems of listed companies in this respect. This phenomenon not only has a negative impact on the listed companies themselves, but also increases the social financing costs and impacts the national macro-control policies. The structure of this paper is divided into four parts: the first part is the introduction of the article, mainly introduces the research background, research significance, research methods, the innovation of the article and the structure of the article; The second part is to expound the case of loan entrusted by Xiangyi Finance Company. Firstly, it introduces the nature and business of Xiangyi Finance Company, and then introduces the case of entrustment loan from the development of entrusted loan business, which is overdue. The third part is through the case introduction, analyzes the four hidden dangers of Xiangyangfangtong entrustment loan, respectively for the company deviates from the main business, the company assets impairment, the company entrusts the loan to be overdue, The risk of extension is high and the internal supervision of the company is out of order; The fourth part is that the hidden trouble of this case reflects the common problems existing in entrustment loan of listed companies at present, and puts forward detailed and in-depth solutions from internal, external, micro and macro levels.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.4

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