担保作为经济环境中不可或缺的保障点和风险点在日常的经营业务中发挥着重要的纽带效应。面对日益增多的对外担保以及数额不断加大的巨量担保额度,预防、控制和跟踪管理显得尤为正要。对于规模巨大的国有企业和改革红利爆发下的大型民营企业来说,对外担保的决策直接关系到了企业盈利的多少与未来发展的变化情况,对外担保作为一 As an indispensable safeguard and risk point in economic environment, guarantee plays an important bond effect in daily operation. In the face of increasing external guarantees and an ever-increasing huge amount of guarantee, prevention, control and follow-up management are particularly important. For large-scale state-owned enterprises and large-scale private-owned enterprises under the reform dividend, the decision-making of external guarantees has a direct bearing on the profitability of enterprises and the changes of future development. External guarantee as a