A企业担保风险评价研究

发布时间：2018-01-23 00:01

本文关键词： 担保风险风险评价体系评价体系构建　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：在我国,由于上市公司拥有良好的资产质量和商业信誉,再加上强大的资本市场,因此,上市公司成为了对外提供担保的主要力量。为了规范上市公司的担保行为,我国有关部门虽然制订了相关的规章制度,但是上市公司的担保风险依然处于高风险,会给企业经营带来巨大的危害,甚至有些上市公司因为担保行为而走到了退市的边缘。因此,构建上市公司对外担保风险体系具有十分重要的社会意义。通过对国内外现状研究,结合担保理论基础,根据担保风险评价指标体系的目的,设计原则以及分析方法,分为6类风险,即17个指标,进行担保风险评价指标体系的构建,采用层次分析法对17个指标进行权重的计算,从而构建出担保风险评价体系的模型。在此基础上,对A企业担保风险进行分析与评价。首先对担保企业A的风险进行评价分析,其次对被担保企业的风险进行评价,然后对A企业的整体担保风险进行综合的评价打分。评价结果表明,担保企业A的风险分值为31.6分,其中财务风险较高,其次是担保风险以及管理风险;被担保企业的风险分值为22.09分,其中财务风险较高,其次是道德风险以及管理风险。A企业担保风险评价综合得分为53.69分,处于中等风险级别。根据评价体系结果,通过财务风险,管理风险,担保风险以及道德风险这四个方面,对A企业的担保风险进行具体原因分析,并提出相关建议。A企业担保风险评价研究的结果对正确认识A企业的担保风险有指导意义,对以后评价其他同类企业担保风险有借鉴意义。
[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.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F279.26;F832.51

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