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担保公司作为社会主义市场经济的一重要角色,日益发挥着其不容小觑的作用,为我国中小企业的发展间接提供了源源不断的资金支持。然而随着担保行业的日益发展,其内部控制诸多问题日渐凸显,纵使我国对担保公司逐步加强了监管以降低金融风险,可担保公司的根源问题——没有健全的内部控制体系,仍长期存在。本文依据担保公司所处时代背景及现状,基于企业内部控制要素的视角列举出担保公司内部控制存在的一些问题,并对当今担保公司内部控制体系建设问题给出一些建议。
As an important role of the socialist market economy, the guarantee company plays an increasingly important role in the market economy and provides a steady stream of financial support indirectly for the development of SMEs in our country. However, with the development of the guarantee industry, many problems of its internal control have become increasingly prominent. Even though our country gradually strengthens its supervision of the guarantee companies to reduce financial risks, it can guarantee the root causes of the company - there is no sound internal control system and it still exists for a long time. Based on the current background and current situation of the guarantee company, this paper lists some problems existing in the internal control of the guarantee company based on the internal control factors of the guarantee company, and gives some suggestions on the construction of the internal control system of the guarantee company.