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纵观我国现代企业尤其是上市公司,实施对外担保过程中面临着各类问题,不仅对企业的稳定持续发展造成了极大的制约,还威胁了证券市场的稳定性。经济学理论指出,造成企业对外担保问题发生的根本性原因是没有一套行之有效的会计核算和信息坡露制度,若不重视这一点,那么就会增加企业的对外担保风险。本文首先概述了企业对外担保的含义,其次提出了加强企业对外担保的会计核算和信息披露的对策。
Looking at the modern enterprises in our country, especially the listed companies, facing various problems in the process of implementing the external guarantees, it not only poses great constraints on the stable and sustainable development of the enterprises, but also threatens the stability of the securities market. Economic theory points out that the fundamental reason for the external guarantee of an enterprise is that it does not have an effective system of accounting and information disclosure. If it does not attach importance to it, it will increase the external guarantee risk of the enterprise. This article first outlines the meaning of the external guarantee of the enterprise, followed by the countermeasures of strengthening the accounting and information disclosure of the external guarantee of the enterprise.