CAJ | 학술논문

以 wind资讯中深交所中小企业板块上市公司担保数据为例，描述和分析了当前互助担保的制度背景及中小企业上市公司互助担保行为的统计特征，由此发现互助担保还存在着监管较弱、担保对象多为关联企业、过度担保、严重的逆向选择、追偿不易等问题，建议设立监管的专门机构，健全中小企业的内部控制体系，监管层重点加强对那些三年以上不间断和收益水平较低的中小企业进行互助担保融资行为的监控，要求银行承担互助担保贷款中一定的清偿责任，提高抵押、质押等担保方式的使用比例。
이 wind자신중심교소중소기업판괴상시공사담보수거위례，묘술화분석료당전호조담보적제도배경급중소기업상시공사호조담보행위적통계특정，유차발현호조담보환존재착감관교약、담보대상다위관련기업、과도담보、엄중적역향선택、추상불역등문제，건의설립감관적전문궤구，건전중소기업적내부공제체계，감관층중점가강대나사삼년이상불간단화수익수평교저적중소기업진행호조담보융자행위적감공，요구은행승담호조담보대관중일정적청상책임，제고저압、질압등담보방식적사용비례。
This paper analyzes the current system background and statistic features of SMEs mutual guarantee financing based on the guarantee data of Chinese firms listed in the Shenzhen SME board from Wind Information database.The results show that,Mutual Guarantee Financing has many problems in the developing process:weak supervision,affiliated companies as guarantee objects,excessive guarantees,severe adverse selection,and difficult recovery issues. Thus, the paper recommended the establishment of specialized institutions supervision,internal control system,strengthening supervision over SME with over three years of uninterrupted mutual guarantee,requiring banks to take certain mutual guarantee loan repayment responsibility and enhance the use of the ratio of mortgage,pledge,etc..