摘要
受政策、经济环境等某些不可控因素的影响,同时也由于公司经营和治理方面出现问题,导致了担保的滥用,反而使得巨额资金被占用或逐渐蒸发。上市公司为大股东或关联人担保,实质上就是大股东或关联人资金占用及转嫁风险的一种形式。本文分析了上市公司对外担保中的问题与风险,并提出相关的监管对策。
Economic factors and problems related to businessmanagement and corporate governance lead to abuse of security as wellas misappropriation or exhalation of huge amount of capital. Theproblem of listed company secure for controlling shareholder or relatedparty is in its nature misappropriation of capital on the part ofcontrolling shareholder or risk transfer to the listed companies. Thisarticle clarifies issues related to external security and seeks to findsolution.
出处
《证券市场导报》
北大核心
2004年第12期53-57,共5页
Securities Market Herald
