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A Study On How To Internal Control Listed The XD Company Risk Of Guaranty

Posted on:2018-03-29Degree:MasterType:Thesis
Country:ChinaCandidate:Y L SunFull Text:PDF
GTID:2359330536459208Subject:Accounting
Abstract/Summary:PDF Full Text Request
The 21 st century,the fast development of capital markets,is widely used as a means of financing,credit guarantee,which not only can expand credit transactions between the main body of the financing channels,also can make the creditors,the debtor and the guarantor are benefit they want.The existence of external guarantees secured the credit standing of the enterprise,can be optimized to eliminate borrowing information asymmetry between the two sides also have certain effect,reduce the cost of financing,increase the use value of money,make capital markets to run effectively.In recent years,however,with the continuous expansion of business,violation guarantee and the guarantee of irrational behavior and soar,will not only make the enterprise daily management problems,and even cause the financial distress,bring great harm to the development of the enterprise,also in the different degree to the rights and interests of shareholders,creditors and other related benefit main body damage.Therefore,the study of guaranty risks to the enterprise internal control has special important theory meaning and realistic meaning.Enterprises can identify the potential risk of external security brings to the enterprise and how to through the reasonable internal control effectively control risk guaranty is the enterprise sustainable development must be taken seriously.This paper analyzes the external guarantees the risks,and how to control the XD company guaranty risk put forward reasonable Suggestions.First,it is necessary to overview of the theory of external guarantees,must fully understand the concept of guarantee,the motivation of external guarantees,guarantee risk and the kinds of guaranty risk control theory.Then by introducing XD company,presented in front of the case background and external guarantee and the support of relevant theories,analysis of XD company guaranty business to the company the risk internal control expires and to conduct risk analysis of external security prevention and control of XD company.The risk existing in the external guarantees for XD company,XD company guaranty risk internal control and reasonable Suggestions.
Keywords/Search Tags:Guaranty, Risk, Internal Control
PDF Full Text Request
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