| 上市公司对外担保内部会计控制制度建设 |
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| 引用本文： | 高晓玲.上市公司对外担保内部会计控制制度建设[J].四川畜牧兽医学院学报,2007,5(2):62-64. |
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| 作者姓名： | 高晓玲 |
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| 作者单位： | 成都市第二人民医院财务科,四川成都610017 |
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| 摘 要： | 针对我国上市公司对外担保中出现的违规担保情况比较严重、对外担保公司自身财务状况欠佳和相互担保形成互保圈等问题，从企业内部管理角度分析问题产生的原因和对企业的危害；并从实行岗位分工与授权批准、强化担保评估机制与审批控制、严格担保业务执行控制几个方面提出加强企业对外担保内部会计控制制度建设的对策。
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| 关 键 词： | 对外担保 内部会计控制 制度建设 |
ON ESTABLISHING AN INTERNAL ACCOUNTING CONTROL SYSTEM FOR LISTED CORPORATION＇S FINANCIAL GUARANTEE |
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| GAO Xiao-ling.ON ESTABLISHING AN INTERNAL ACCOUNTING CONTROL SYSTEM FOR LISTED CORPORATION＇S FINANCIAL GUARANTEE[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2007,5(2):62-64. |
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| Authors: | GAO Xiao-ling |
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| Institution: | GAO Xiao-ling (Finance Section of Chengdu No. 2 People＇s Hospital, Chengdu, Sichuan 610017, China) |
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| Abstract: | Irregularities are quite rampfint in listed corporations in China in their financial guarantee activities. Some listed companies do not hold good financial status, and some others guarantee for each other and thus result in a ＂listed company guarantee circle＂ phenomenon. From the perspective of corporation＇s internal management, this paper analyzes the reasons for this phenomenon and its negative impact on the listed companies themselves. Based on such an analysis, it puts forward some suggestions to strengthen the establishment of an internal accounting control system, i.e. implementing the post division and authorized approval system, strengthening the guarantee evaluation system and the examination and approval system, and strictly controlling the guarantee operation. |
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| Keywords: | financial guarantee internal accounting control system system establishment |
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