我国经济转型期企业信用缺失的表现、危害及其治理

Credit Problem Faced by Chinese Enterprises and the Directions of Reform in Chinese Economy Transformation Period

信用问题是中国经济转型中遇到的重大现实问题。由于种种原因,当前我国企业信用缺失问题十分突出。主要表现在:企业间相互拖欠严重,企业合同违约率极高,大量逃废银行债务,财务信息失真等方方面面。信用缺失恶化了企业经营环境,困扰着企业的生存与发展。要从根本上治理和防范企业信用风险,就要建立以道德伦理建设为基础,以信用中介和法律建设为保障的全社会的信用管理体系,通过明晰企业产权,建立有效的公司治理结构和信用信息管理系统来形成有效的信用监督和约束机制,规范企业的信用行为。

The credit is a big realistic problem existing in China's economic transition. At present, for various reasons lack of credit in China's enterprises is very outstanding. It lies in every aspect of the social economic life: the debts owed to each other among enterprises are serious, the rate of violation of enterprise's contract is extremely high; escaping and abolishing the bank loans in a large scale, financial information distorted and so on. Lack of credit has worsened enterprise's management environment, and now is perplexing the survival and development of enterprises. In order to control and take precautions against enterprise credit risks, the credit management system of the whole society should be established based on the construction of morals ethics and ensured with credit intermediary and law. In addition, through distinct enterprise property right, the effective company governance and credit information management system should be set up to form the effective credit supervision and mechanism.