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在我国弱债权人保护和利率管制的背景下,债务担保事项广泛存在于债务合同中间,是债权人进行自我保护的重要机制。本文分别从债务担保于贷款风险、债务担保的影响因素、债务担保的经济后果、债务担保与会计信息特征四个方面对债务担保相关研究进行回归,并在此基础上对债务担保的未来研究进行展望,提出研究债务担保对企业投资效率的影响及债务担保抵押资产特征等债务担保的影响;此外,关注债务担保与其他债务合同事项之间的互动关系;最后,有必要从收益和成本两方面综合分析债务担保事项对公司价值的影响。
Under the background of the protection of weak creditors and the regulation of interest rates in our country, the debt guarantees exist extensively in the middle of debt contracts and are important mechanisms for creditors to protect themselves. In this paper, the debt guarantee in the loan risk, the impact of debt guarantees, the economic consequences of debt guarantees, debt guarantees and accounting information characteristics of four aspects of debt guarantee research, and on the basis of future research on debt guarantees conducted In addition, it focuses on the interaction between debt guarantee and other debt contracts. Finally, it is necessary to analyze the relationship between debt guarantee and the efficiency of corporate debt investment. A comprehensive analysis of the impact of debt guarantees on the value of the company.