担保公司会计信息问题及现场检查研究  

Discussion on the Accounting Information of the Guarantee Company and its On-site Inspection

作　　者：侯旭华[1] 谢冬青 HOU Xu-hua;XIE Dong-qing(School of Accountancy,Hunan University of Commerce,Changsha 410205)

机构地区：[1]湖南商学院会计学院

出　　处：《财务与金融》2018年第4期50-53,共4页Accounting and Finance

基　　金：湖南省社会科学成果立项课题"新常态下担保公司财务风险预警研究"(XSP17YBZC106)

摘　　要：对担保公司会计信息进行现场检查是对担保公司实施监管的核心手段。目前担保公司存在担保费收入的不当确认或虚假确认、人为地增加或减少代偿支出、业务及管理费列支不合规、滥用会计估计计提责任准备金等问题,通过对担保公司担保费收入、代偿支出、业务及管理费、责任准备金会计信息进行现场检查,可以还原真实的会计信息。On-site inspection of the accounting information of the guarantee company is a core means of supervision of the guarantee companies. At present, the guarantee company has improper confirmation or false confirmation of the guarantee fee income, artificially increases or decreases the compensation expense, the business and management fees are not in compliance, and the accounting reserve is accrued. On-site inspection of income, compensation expenses, business and management fees, and liability reserve accounting information can restore real accounting information.

关 键 词：担保费收入 代偿支出 业务及管理费 责任准备金 

分 类 号：F235[经济管理—会计学]