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担保是按照法律规定或者是当事人之间的约定,为了确保合同顺利履行、保障站权人的利益而实行的一种法律措施。担保企业对外提供担保,实际上是将自己的信用出借从而获得经济利益的一种行为。目前担保行业中尤其是上市公司对外担保还存在着一系列问题,这对我国证券市场的健康发展带来了一定程度的影响。这些问题中最主要的就是缺乏完善的内部会计核算以及信息披露体系。为了能够进一步促进担保行业建立起完善有效的内部会计核算监督机制,维护市场经济秩序,本文针对我国担保行业对外担保中出现的问题,从企业会计核算与信息披露几个方面提出加强企业对外担保内部会计核算监督机制的对策。
Security is in accordance with the law or the agreement between the parties, in order to ensure the smooth performance of the contract, to safeguard the interests of the owners and the implementation of a legal measure. Securing the guarantee provided by the enterprise to the outside world is actually an act of lending its own credit to obtain economic benefits. At present, there are still a series of problems in the guarantee industry, especially for the external guarantee of the listed companies, which bring a certain degree of impact on the healthy development of the securities market in our country. The most important of these problems is the lack of a sound internal accounting and information disclosure system. In order to further promote the guarantee industry to establish a sound and effective internal accounting supervision mechanism and safeguard the order of the market economy, this article aims at the problems that arise in the guarantee of our country’s guarantee industry from several aspects of enterprise accounting and information disclosure to enhance the internal guarantee of enterprises Countermeasures of accounting supervision mechanism.