文档介绍：毕业论文
担保公司财务风险分析及防范
内容摘要
随着经济的发展和社会的进步,中小企业日益成为世界各国国民经济的重要支柱和主要组成部分,但其在发展过程中普遍存在着融资难的问题,在当代处于发展中国家阶段的中国尤为如此。所幸的是,近年来在我国随着担保企业的建立和初具规模,使中小企业融资难的问题在一定程度上得到了有效的缓解。然而由于我国担保行业面临的市场环境不完善,相关法律制度不健全等问题。担保公司却承担着巨大的风险,稍有不慎就有可能陷入巨大的财务危机。因此,如何有效的避免财务风险是担保公司生存和发展的核心。
本文首先阐述了我国担保公司的发展现状,进而引出目前我国政策性担保公司和商业性担保公司面临的财务风险。担保公司的财务风险主要来源于三个方面:外部风险、担保对象风险、内部控制风险。担保公司财务风险产生的原因主要是不健全的法律制度、政府监管的缺位、担保公司的风险识别能力低下以及内部控制制度的不健全。针对担保公司财务风险产生的原因,企业可通过对担保对象风险进行识别、控制、化解外,还可以建立风险预警机制、反担保措施、提取风险准备金制度等措施来防范财务风险。担保公司财务风险在很大程度上也是由于我国信用制度不完备、法律制度不健全等造成的,因此健全信用及法律体系也是降低担保公司财务风险的有力保证。
关键词
担保公司;财务风险;防范措施;融资
The Financial Risk Analysis and Prevention of Guarantee Corporation
By:Liu Shuang Yan Supervisor:Lecturer, Chen Li Juan
Abstract
With the economic development and social progress,Medium-sized and small enterprises have increasingly e an important pillar of the national economy around the world. however,Financing difficulty of prevailing problems in the development the establishment of guarantee business, effective to a certain extent to solve the financing problem of Medium-sized and small due to the market environment of security industry in China is not perfect, imperfect legal system and so are taking enormous risks, slightly careless it is possible to get into a huge financial , how to avoid financial risks is to guarantee the survival and development of the core.
This paper expounds the current situation of the development of pany, then draw out the current our country policy panies mercial panies face financial risk. pany's financial risks stemmed largely from inadequate legal system .Lack of government 's ability to identify risk lowered
and Inadequate internal control system, Based on financial risk pany, cause of the enterprise can through to guarantee object risk identification, control, dissolve the outside, still can establish the risk early warning mechanism, the counter guarantee measures, extraction ri