摘要
在市场经济环境下,贷款担保作为上市公司融通资金的一种方式,是企业的一种正常的经营行为。它可以减少交易风险、促进资本市场发展。然而,目前由于种种原因,上市公司互保不仅没有起到化解市场风险的作用,反而加大了证券市场和金融市场的风险,严重扰乱了资本市场的正常运行。因此,本文拟通过思考重庆“互保圈”现象,分析“互保圈”形成的原因及危害,并由此提出相应的对策与建议。
In the environment of market economy, loan guarantee is a kind of normal operation of enterprises since it is a way for listed companies to circulate necessary funds. It reduces trade risks and promotes the development of the capital market. However, mutual guarantee among listed companies, which phenomenon is quite common in Chongqing at present, does not alleviate market risks; instead, it aggravates the risks at the security market and financial market and upsets the normal running of the capital market. This paper discusses the phenomenon of mutual guarantee chain, analyzes the underlying causes for its formation and points out the harm it may cause. Finally, some suggestions are put forward.
出处
《西南农业大学学报（社会科学版）》
2006年第2期109-111,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
互保
内部控制
公司治理
披露制度
银行信贷
法律法规
mutual guarantee
internal control
company regulation
disclosure system
bank credit
laws and regulations
