CAJ | 학술논문

我国学者将过度担保定义为超能力担保或超额担保，但判断一个企业是否存在过度担保的测度方法还不一致；有学者认为过度担保的主要原因是银行内部的问题，也有学者认为是企业自身的问题，还有些学者认为是股权结构、董事会特征等因素形成；过度担保的治理与风险防控，应该从政府、银行、中小企业、信用担保公司和再担保机构等多方面进行。
아국학자장과도담보정의위초능력담보혹초액담보，단판단일개기업시부존재과도담보적측도방법환불일치；유학자인위과도담보적주요원인시은행내부적문제，야유학자인위시기업자신적문제，환유사학자인위시고권결구、동사회특정등인소형성；과도담보적치리여풍험방공，응해종정부、은행、중소기업、신용담보공사화재담보궤구등다방면진행。
Chinese scholars define the excessive guarantee as super ability guarantee or over- collateral,but the measuring methods about whether an enterprise has excessive guarantee are not consistent.Some scholars think that the main reason of excessive guarantee is the internal problem of bank;some scholars also think that the problem is the enterprise itself,and some ascholars also considered the factors such as ownership structure and board characteristics. Excessive guarantee governance and its risk prevention and control should be carried out from the aspects of governments,banks,small and medium - sized enterprises (SME),credit guarantee companies,re - guarantee institutions,etc.