浅谈或有事项中的债务担保问题

摘要

债务担保是指一方替另一方向债权单位所做的债务保证。在担保方签订担保协议之后至被担保方债务到期之前，就会形成有关债务担保的或有事项。它们对企业财务会计信息以及经营决策产生较大的影响。

然而，我国资本市场发展时间较短，上市公司运营活动并不规范，且在债务担保的管理方面资源严重不足，于是频频出现由于对外担保问题而导致的财务状况恶化现象，部分上市公司甚至因此走到了退市的边缘。那么，债务担保究竟会带来哪些问题？是什么原因导致出现这些问题？上市公司如何摆脱这些问题？这些内容越来越受到人们的关注。因此，本文选取债务担保作为研究对象，对债务担保存在的问题进行系统的描述，并深入分析了其存在的原因，在此基础上，针对性地提出了相关的对策建议，以便企业经营管理者更好地把握企业的财务状况，为其有效决策提供理论依据。

关键词：上市公司或有事项债务担保

Abstract

Debt guarantee is a party for the other direction about guarantee for a debt to creditor's rights unit. When secured party sign the agreement after, to be the debt of secured party before maturity, it will form a debt secured to contingencies. They have a great effect on the financial accounting information and business decision.

However, China's capital market development time is short, the listed company operating activities is not standard, and in the management of debt assurance of a serious shortage of resources, and frequent problems as the external guarantee to the financial conditions deteriorate phenomenon, part of the listed company and even so came to the edge of the retreat city. So, what can bring debt assurance what problem? What causes these problems arise? How to get rid of these problems listed company? The content is more and more attention by people. Therefore, this article selects the debt guarantee as the research object, the problems of debt assurance system description, and analyzed their existing reason, based on this, puts forward specific proposals to enterprise managers to better grasp the enterprise's financial condition, for the effective decision provides theory basis.

Keywords: listed company, contingencies, debt security

目录

摘要............................................................................................................ I Abstract .................................................................................................... II 目录......................................................................................................... III 前言.. (1)

1 债务担保的基础理论 (2)

1.1 债务担保及其相关概念 (2)

1.2 债务担保的阶段 (2)

1.3 债务担保有关处理 (4)

2 债务担保问题的现状分析 (6)

2.1 债务担保问题现状 (6)

2.1.1 关联担保成隐患 (6)

2.1.2 超额担保风险巨大 (7)

2.1.3 逾期担保影响业绩 (7)

2.1.4 违规担保陷入债务困境 (8)

2.2 债务担保问题存在的因素分析 (9)

2.2.1 公司治理结构不健全 (9)

2.2.2 风险管理制度不完善 (9)

2.2.3 法律体系不完善 (10)

2.2.4 银行自身治理结构不规范 (11)

3 债务担保问题的对策 (12)

3.1 健全担保业务的过程控制 (12)

3.1.1 担保风险的事前防范 (12)

3.1.2 担保风险的事中控制和防范 (12)

3.1.3 担保风险的事后规避 (13)

3.1.4 担保业务结束后的反馈控制 (14)

3.2 完善相关法律法规 (14)

3.3 健全银行监管体系和社会信用体系 (15)

3.4 发展专业担保机构 (15)