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注册会计师经济法 合同法26 保证合同逻辑与禁区 episode artwork

EPISODE · Jun 6, 2026 · 21 MIN

注册会计师经济法 合同法26 保证合同逻辑与禁区

from 飞凡26CPA：经济法｜听懂法条背后的商业潜规则

【本期主题】 拆解保证合同的完整知识脉络——从属性（影子合同）、要式性（书面强制）、诺成性、单务无偿性，深度解析增信措施穿透认定与保证人资格禁区的博弈。【核心案例】 差额补足函vs保证合同：法院穿透认定；债务加入vs保证：模棱两可时推定为保证；公立医院担保：急诊大楼被查封的末日场景。

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注册会计师经济法 合同法26 保证合同逻辑与禁区

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