XD公司对外担保风险内部控制研究

发布时间：2018-01-16 22:00

本文关键词：XD公司对外担保风险内部控制研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：二十一世纪以来,资本市场发展迅猛,担保作为一种融资信贷手段被广泛应用,它不仅可以扩大信用交易主体间的融资渠道,也可以使债权人、债务人和担保人都获得自己想要的利益。对外担保的存在可优化被担保企业的资信,对消除借贷双方的信息不对称也有着一定的作用,减少了融资的成本,增加了资金的使用价值,促使资本市场有效地运行。然而近年来,随着担保业务的不断拓展,违规担保行为和不理性的担保行为与时剧增,不仅会使企业的日常经营出现问题,甚至会造成财务困境,给企业的发展带来巨大损害,同时也会在不同程度上给股东、债权人等相关利益主体的权益带来损害。因此,对企业对外担保风险内部控制的研究有着特别重要的理论意义与现实意义。企业能否识别对外担保给企业带来的潜在风险以及如何通过内部控制合理有效地控制对外担保风险是企业可持续发展中必须认真对待的事。本文分析了对外担保所带来的风险,并就如何控制XD公司对外担保风险提出了合理化建议。首先,必须对对外担保的理论进行概述,必须全面了解担保的概念、对外担保的动机、担保风险的种类以及对外担保风险控制理论。然后通过介绍XD公司案例背景和对外担保情况以及前面所介绍的相关理论的支持,分析XD公司对外担保业务内部控制失效给公司造成的风险并对XD公司进行对外担保防控风险分析。最后针对XD公司对外担保中存在的风险,提出XD公司对外担保风险内部控制的合理化建议。
[Abstract]:Since 21th century, the capital market has developed rapidly. As a means of financing credit, guarantee has been widely used. It can not only expand the financing channels between the main parties of credit transactions, but also make creditors. The existence of external guarantee can optimize the credit of the insured enterprise, and it also plays a certain role in eliminating the information asymmetry between the borrower and the borrower, thus reducing the cost of financing. It increases the use value of funds and promotes the effective operation of capital market. However, in recent years, with the continuous expansion of guarantee business, illegal guarantee behavior and irrational guarantee behavior have increased dramatically. It will not only cause problems in the daily operation of enterprises, but also cause financial distress, bring great damage to the development of enterprises, but also to shareholders in varying degrees. The rights and interests of the relevant stakeholders such as creditors are damaged. It is of great theoretical and practical significance to study the internal control of the external guarantee risk. Can the enterprise identify the potential risk brought by the external guarantee and how to control it reasonably and effectively through the internal control. The risk of external guarantee is a matter that must be taken seriously in the sustainable development of enterprises. This paper analyzes the risks brought by external guarantee. And how to control the risk of external guarantee XD put forward reasonable suggestions. First of all, we must summarize the theory of external guarantee, must fully understand the concept of guarantee, the motivation of external guarantee. The types of guarantee risk and the control theory of external guarantee risk. Then through the introduction of XD company case background and external guarantee situation and the support of the related theory. This paper analyzes the risk caused by the failure of internal control of XD company's external guarantee business, and analyzes the risk of XD company's external guarantee prevention and control. Finally, aiming at the risk of XD company's external guarantee. Put forward XD company external guarantee risk internal control rationalization suggestion.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39

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