试论上市公司对外担保的财务风险及规避

An Exploratory Study on Listed Companies’ Financial Risks Arising from External Guarantee and its Evasion

过度担保使很多上市公司陷入担保诉讼的漩涡,频繁引爆的"担保地雷"更加引发了人们对上市公司担保风险的深层思考,本文评介了我国上市公司对外担保的现状,探究了过度担保发生的动因,最后提出了防范和规避风险的对策。

Excessive guarantee made a lot of listed companies get into legal hot water. Furthermore, the "landmines of guarantee" ignited frequently result in an in-depth thinking in the listed companies’ guarantee risks. This article evaluates the current situation of the external guarantee of Chinese listed companies, and explores the motive of excessive guarantee and finally puts forward the countermeasure of protection and the risk-evasion measures.