摘要
通过实证分析证实了我国的集团客户关联交易主要是一种非效率型交易,具有增大信用风险的倾向,提出以企业价值为基础的关联交易信用风险考察方法,认为银行集团客户关联交易信用风险的最终形成取决于它对企业价值的改变,进而改变了贷款企业的履约能力。
The determined by ultimate formation of credit risk from group - affiliated clients＇ related party transactions （RPTs） is the change in firm value resulting from the RPTs and subsequently the change in the debiting enterprise＇ s fulfilling ability. Taking this into consideration, a credit risk measurement approach is put forward based on firm value, and through empirical analysis the group -affiliated clients＇ related party transactions are proved to be mainly non -efficient and potentially increase credit risk.
出处
《西北大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第6期156-158,共3页
Journal of Northwest University：Philosophy and Social Sciences Edition
基金
国家自然科学基金项目(70673054)
关键词
集团客户
关联交易
企业价值
信用风险
Group -affiliated Clients
Related party transaction
firm value
Credit risk
