论公司信用基础

On Company Credit Basis

公司信用是公司履行义务的能力和行为的社会评价,其信用结构包括静态信用结构和动态信结构。静态信用结构包括:履行义务的能力、履行义务的意思、履行义务的行为、社会评价;动态信用结构包括:公司信用的开始、公司信用的变动、公司信用的结束。公司信用基础是公司资产,资产的范围包括:公司自有资产及他人为公司履行债务提供担保的资产。公司资产信用的理论基础就是公司独立人格理论及债的担保理论。

Company credit is the social evaluation of its abilities to fulfill its obligations and conducts. The credit structure includes static structure and dynamic structure：static structure includes the ability to fulfill its obligations ,the meaning of fulfilling its obligations ,the act of fulfilling its obligations and social evaluation;dynamic structure includes beginning,change and end of company credit. Company credit basis is assests, which include company＇s propries and others＇ properties for itd debt＇s guarantee. The theoretical basis for the assets credit is independent personality theory and the theory of the debt security.