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自从《融资性担保公司管理暂行条例》实施到现在,融资性担保业务出现了前所未有的历史性的发展新机遇。担保组织机构的相关财务会计工作,和担保组织机构控制防范风险实现可持续发展的密切程度相互关联。正是基于此,笔者将在本文主要阐述担保公司对外担保的内涵,会从融资性担保业务会计核算存在问题的角度进行切入,探析融资性担保公司担保业务的会计核算建议,主要是为了更好针对现在形势下怎样进行规范发展,希望对各位工作同仁的实际工作有指导作用。
Since the implementation of the “Provisional Regulations on the Management of Financing Guarantee Companies”, the financing guarantee business has witnessed unprecedented historic opportunities for development. The related financial and accounting work of the guarantee organization is interrelated with the closeness of the guarantee organization and the control of the risk prevention to achieve sustainable development. It is based on this, I will mainly explain the connotation of the guarantee company’s external guarantee in this article, from the point of view of financing guarantee business accounting problems to cut into, to analyze financing guarantee company guarantee business accounting recommendations, mainly to better With regard to how to regulate the development under the current situation, I hope it will give guidance to the practical work of all my colleagues in work.