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上市公司担保信息披露现状、问题及对策——基于中国证监会处罚公告和交易所公开谴责的实证分析

The Current Situations, Problems and Countermeasures of Guarantee Information Disclosures of Listed Company ——Based on the empirical Analysis of Punishment Bulletin of China Securities Regulatory Commission and the Open Condemnation of Stock Exchange

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【作者】 齐萱

【Author】 Qi Xuan (Tianjin University of Commerce, Tianjin 300134)

【机构】 天津商学院管理学院 天津300134

【摘要】 近年来我国上市公司担保现象愈演愈烈,由此引发的问题也越来越严重,不仅违规担保金额巨大,范围广泛,而且担保圈、担保链形式、对象复杂,地域性特征明显;违规担保信息披露滞后,不披露现象突出。上述问题对金融机构和资本市场产生了严重的负面影响。本文在对上市公司担保信息披露现存问题进行分析的基础上,提出改进我国上市公司担保信息披露状况的基本对策。

【Abstract】 The phenomenon of guarantee has been more and more serious in recent years and also causes some problems. Some guarantee get out of line with large amount and scope. The form and object of guarantee circle and chain is complex. Guarantee information disclosures, which get out of line, are lag, some even do not disclose. These things bring negative influence to the finance institution and capital market seriously. This paper analyses the problems of guarantee information disclosures, which exist in the listed company, then puts forward some countermeasures to ameliorate the status of guarantee information disclosures of Chinese listed company.

  • 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2006年01期
  • 【分类号】F832.5
  • 【被引频次】16
  • 【下载频次】881
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