笔者在审计工作中，发现为数不少的企业，为他人向银行贷款作担保，不通过会计机构，交由办公室盖章办理，会计机构、会计人员对此一无所知。这表明不少企业对担保风险意识认识不足，草率行事。为他人担保具有一定风险，“一个公章，损失数万”之事，常见报端。何况有的企... In the course of auditing, I found a large number of enterprises, secured loans to others for others, failed to go through the accounting institutions and handed them over to the office for stamping. The accounting institutions and accounting staff knew nothing about it. This shows that many enterprises lack awareness of security risk awareness, sloppy. Guarantees for others has a certain risk, “a seal, the loss of tens of thousands of” things, common newspapers. Moreover, some enterprises ...