摘要
从担保的法律角度入手来剖析担保这一经济行为在财务报告上的表现形式 ,通过分析担保事件对金融机构、资本市场的影响 ,结合目前国家对担保行为的监管现状 ,提出如何进一步加强对企业担保行为的监管思路 ,从而有效地减少担保对社会经济的不利影响。
This paper starts to analyze the expressions of economic behavior of guaranteeing in financial report from the perspective of law.By means of analyzing the effects of guarantee matters on financial organizations and capital market and combining the present situation of the supervision and control of China over guarantee behaviors, this paper puts forward the train of thoughts on strengthening further the supervision and control of enterprise guaranteeing behaviors so as to reduce effectively the disadvantageous influences of guarantee on society and economy.
出处
《重庆工学院学报》
2004年第5期102-104,共3页
Journal of Chongqing Institute of Technology
