担保公司会计信息问题及现场检查研究

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英文篇名：Discussion on the Accounting Information of the Guarantee Company and its On-site Inspection 作者：侯旭华 ; 谢冬青 英文作者：HOU Xu-hua;XIE Dong-qing;School of Accountancy, Hunan University of Commerce; 关键词：担保费收入 ; 代偿支出 ; 业务及管理费 ; 责任准备金 英文关键词：Guarantee Fee Income;;Compensation Expenditure;;Business and Management Fees;;Liability Reserve 中文刊名：SYCH 英文刊名：Accounting and Finance 机构：湖南商学院会计学院; 出版日期：2018-08-15 出版单位：财务与金融 年：2018 期：No.174 基金：湖南省社会科学成果立项课题“新常态下担保公司财务风险预警研究”(XSP17YBZC106) 语种：中文; 页：SYCH201804010 页数：4 CN：04 ISSN：43-1485/F 分类号：54-57

摘要

对担保公司会计信息进行现场检查是对担保公司实施监管的核心手段。目前担保公司存在担保费收入的不当确认或虚假确认、人为地增加或减少代偿支出、业务及管理费列支不合规、滥用会计估计计提责任准备金等问题,通过对担保公司担保费收入、代偿支出、业务及管理费、责任准备金会计信息进行现场检查,可以还原真实的会计信息。
        On-site inspection of the accounting information of the guarantee company is a core means of supervision of the guarantee companies. At present, the guarantee company has improper confirmation or false confirmation of the guarantee fee income, artificially increases or decreases the compensation expense, the business and management fees are not in compliance,and the accounting reserve is accrued. On-site inspection of income, compensation expenses, business and management fees,and liability reserve accounting information can restore real accounting information.

引文

[1]巴曙松,中国担保业会计制度框架的改进研究.金融会计.2006(4)6-8
    [2]Nina Yan,Baowen Sun,Hui Zhang,Chongqing Liu.Apartial credit guarantee contract in a capital-constrained supply chain:financing equilibrium and coordinating strategy.International Journal of Production Economics.2016.173:122-133
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    [5]侯旭华,高锐.新常态下担保公司应收担保费风险识别与控制探讨.商学研究.2017(3)91-95