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业财融合融入上市企业对外担保业务的应用要点研究

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随着经济的发展、融资需求的增加,我国A股上市企业对外担保规模持续扩大,但伴随而来的是恶意担保、超额担保等现象导致企业经营风险和财务隐患显著增加。在此背景下,通过分析上市企业对外担保业务的基本情况,指出近年来担保总额、担保风险及大额担保集中的问题。从宏观经济环境风险、被担保公司风险及担保方内部风险三个维度剖析上市企业对外担保业务的风险因素。从事前、事中和事后三个阶段,深入分析对外担保业务涉及财务管理的主要风险点,并且提出业财融合融入企业担保业务的管理目标和切入点。研究成果可以为上市企业对外担保业务管理提供有价值的借鉴与参考,有助于企业在复杂多变的经营环境中更好地控制风险,提高经营绩效。
Research on the Application Points of Integrating Business and Finance into the External Guarantee Business of Listed Enterprises
With the development of the economy and the increase in financing demand,the scale of external guarantees provided by A-share listed companies in China continues to expand.However,the accompanying phenomena of malicious guarantees,excessive guarantees,etc.have led to a significant increase in business risks and financial hidden dangers.In this context,by analyzing the basic situation of listed companies'external guarantee business,the problems of total guarantee amount,guarantee risk,and concentration of large guarantees in recent years are pointed out.Analyze the risk factors of listed companies'external guarantee business from three dimensions:macroeconomic environment risks,guaranteed company risks,and internal risks of guarantors.In the three stages of pre-engagement,during-engagement,and post engagement,we conducted an in-depth analysis of the main risk points related to financial management in external guarantee business,and proposed management goals and entry points for integrating business and finance into enterprise guarantee business.The research results can provide valuable reference and guidance for the management of external guarantee business of listed companies,helping them better control risks and improve business performance in complex and changing operating environments.

Integration of business and financeListed companiesGuarantee practiceRisk factorsRisk pointsApplication points

胡博闻

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普华永道管理咨询(上海)有限公司,上海 200000

业财融合 上市企业 担保实务 风险因素 风险点 应用要点

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(21)