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China/Asia On Demand
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qi ye ji tuan xin dai feng xian ping jia
Author(s): 
Pages: 19-22
Year: Issue:  4
Journal: Shanghai Accounting

Abstract: 企业集团是由多个成员企业组成的联合经济主体,内部架构和外部关联关系往往较为复杂,使得集团自身控制财务风险(举债额度、方式、担保与缓释等)和商业银行等外部债权人监控其对集团的风险敞口的难度较大,如何对企业集团信贷风险进行有效评价,以实施对信用敞口(债权人角度)和财务杠杆(企业集团角度)的事前控制至关重要。
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