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dc.contributor.advisor陈汉文
dc.contributor.author李龙
dc.date.accessioned2016-01-13T03:12:54Z
dc.date.available2016-01-13T03:12:54Z
dc.date.issued2013-07-03 14:47:23.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76148
dc.description.abstract担保业务是属于高风险的经济活动,频频爆发的担保诉讼使很多企业遭受重创。本文首先统计分析了我国上市公司(A股)2009年至2011年的相关数据,发现我国当前上市公司对外担保存在参与担保的公司数量多、担保金额巨大、巨额担保和超负荷担保的现象频繁发生、违规担保现象严重、担保信息披露不规范以及关联担保现象严重等问题。基于当前现状的分析,如何加强企业担保业务的内部控制成为了规范企业担保行为的第一要务。 而后,本文阐述了担保业务的含义、特点以及担保业务内部控制失效对企业的影响,并系统总结了担保业务内部控制研究的文献,以及我国颁布的关于规范上市公司对外担保行为的规范指引,包括证监会的三项通知与《企业内部控...
dc.description.abstractThe guarantee business is a high risk of economic activity, and the frequent outbreak of the guarantee lawsuit makes many enterprises suffer heavy losses. This paper expounds the current situation of listed companies’ guarantee through data of listed companies’ guarantee in 2009-2011.Under analyzes of the current situation, how to strengthen the guarantee business internal control has become the t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36588&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39630
dc.subject担保业务
dc.subject内部控制
dc.subject实务设计
dc.subjectThe Guarantee Business
dc.subjectInternal Control
dc.subjectDesign Process
dc.title担保业务内部控制研究
dc.title.alternativeResearch on Internal Control of Guarantee Business
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520101151144


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