浙江JH交通工程有限公司对外担保风险管控研究

发布时间：2018-02-13 17:55

  本文关键词： 中小企业 对外担保 风险控制　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：中小企业在我国国民经济中占有举足轻重的作用,但是在中小企业的发展过程中一直受到资金紧缺、融资困难等问题的制约。在融资过程中,中小企业往往受到银行的歧视对待,为了争夺有限的金融资源并且降低融资信用风险,“担保”这一手段被越来越多的应用。但是随着“担保”应用的越来越多,担保中的种种问题逐渐暴露出来,引发了严重的信用危机,加剧了企业的经营和财务风险。造成这一风险的很大原因就是中小企业中对外担保风险内部控制比较薄弱。本文以浙江JH交通工程有限公司对外担保中的风险为研究对象,首先分析了JH交通工程有限公司对外担保存在的问题,然后运用现代内部控制理论,探讨了如何构建对外担保风险控制体系。本文共分为五个部分：第一部分综述了国内外在内部控制理论与对外担保风险成因的相关研究进展；第二部分介绍了担保风险与内部控制理论基础；第三部分阐述了江JH交通工程有限公司对外担保的现状,并剖析了对外担保流程方面存在的问题；第四部分对浙江JH交通工程有限公司对外担保风险进行分析；第五部分结合前述的理论,提出了如何在该浙江JH交通工程有限公司建立对外担保业务风险控制体系。本文中建立的对外担保业务风险控制体系不仅有利于浙江JH交通工程有限公司减少对外担保风险,同时对其他中小企业也具有一定的参考意义。
[Abstract]:Small and medium-sized enterprises play an important role in the national economy of our country, but in the process of development of small and medium-sized enterprises, they have been restricted by the shortage of funds, financing difficulties and other problems. Small and medium-sized enterprises are often discriminated against by banks. In order to compete for limited financial resources and reduce the credit risk of financing, "guarantee" is used more and more, but as "guarantee" is applied more and more, The problems in the guarantee were gradually exposed, which led to a serious credit crisis. The main reason for this risk is that the internal control of external guarantee risk in small and medium-sized enterprises is relatively weak. This paper takes the risk in Zhejiang JH Transportation Engineering Co., Ltd as the research object. This paper first analyzes the problems existing in the external guarantee of JH Transportation Engineering Co., Ltd., and then applies the modern internal control theory. This article is divided into five parts: the first part summarizes the research progress of the internal control theory and the cause of the external guarantee risk at home and abroad; The second part introduces the theoretical basis of guarantee risk and internal control, the third part expounds the current situation of external guarantee of JiangJH Traffic Engineering Co., Ltd, and analyzes the existing problems in the process of external guarantee. Part 4th analyzes the external guarantee risk of Zhejiang JH Transportation Engineering Co., Ltd. 5th part combines the theory, This paper puts forward how to establish the risk control system of external guarantee business in Zhejiang JH Traffic Engineering Co., Ltd. The risk control system of external guarantee business established in this paper is not only conducive to reducing the risk of external guarantee in Zhejiang JH Traffic Engineering Co., Ltd. At the same time for other small and medium-sized enterprises also have certain reference significance.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F272.3
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本文编号：1508750