论文部分内容阅读
担保是指在借贷、买卖、货物运输、加工承揽等经济活动中,债务人或第三人为债权人实现其债权提供保障。担保事项会形成企业潜在的或现时的义务,对企业的财务状况和经营成果可能会产生重大的影响,带来重大风险。而担保事项形成的义务和权利又具有非即时性、间接性和不确定性的特点。因此,对担保事项的会计确认、计量和披露,是会计及审计实务中的一个疑难问题。本文结合《民法通则》《、担保法》和《物权法》等法律规范对此作一探讨。
Guarantee means that the debtor or the third party provides protection for the creditors in realizing their claims in the economic activities such as lending, trading, freight transportation and processing contract. The guarantee will form a potential or current obligation of the enterprise, which may have a significant impact on the financial status and operating results of the enterprise, posing a significant risk. The obligations and rights formed by the guarantee are non-immediate, indirect and uncertain. Therefore, the accounting confirmation, measurement and disclosure of the guarantee are a difficult problem in accounting and auditing practice. This article combines “the General Principles of Civil Law”, “Security Law” and “Property Law” and other legal norms to make a discussion.