企业信用系统缺失与完善  

DEFICIENCY AND PERFECTION OF ENTERPRISE CREDIT SYSTEM

作　　者：卢克建[1] 李健[1] 

机构地区：[1]南华大学文法学院,湖南衡阳421001

出　　处：《云梦学刊》2006年第4期67-69,共3页Journal of Yunmeng

基　　金：湖南省教育厅资助项目<企业信用重构与会计法实现>(02C414)

摘　　要：企业信用系统包括信任、动力、标识、传播、管理、激励与惩罚系统。企业信用系统缺失主要表现为:信任系统失信,动力系统失灵,标识系统缺乏,传播系统不畅,管理系统缺失,激励与惩罚系统失效。因而,完善企业信用系统就需要:治理会计信息失真重构权威的信任系统,确立企业信用主体激励机制,构建企业信用评价制度、信息披露制度、内部管理制度和企业信用奖惩制度。Enterprise credit system consists of trust, motive force, spread, management, stimulation and punishment. The deficiency of system is displayed as being short of the above factors. Therefore, the measures to perfect enterprise credit system are as follows： to straighten out the falsification of accountant information, establish stimulation mechanism and set up systems of assessing credit, revealing information, inner managing and rewarding and punishing.

关 键 词：企业信用系统 缺失 完善 

分 类 号：D912.29[政治法律—民商法学]