论以诚信为本的企业信用重塑  

On the Remodeling of Faith-Based Business Credit

作　　者：朱星文[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《江西财经大学学报》2011年第6期18-27,共10页Journal of Jiangxi University of Finance and Economics

基　　金：江西省软科学研究项目(2009DR04800)

摘　　要：市场经济是法治经济,同时又是信用经济。在发展社会主义市场经济进程中,马克思的信用理论对我国企业信用形成产生了积极的影响,促进了强大的商业银行体系和证券市场的快速发展。但市场经济的发展中却出现了企业信用持续恶化的不和谐现象。因此,必须把握信用的本质——信用只不过是产业资本用来筹集资金的工具而已。信用交易能否顺利进行,关键取决于授信者的诚信,必须建立以诚信为本的企业信用体系。The market economy is governed by law and it is also a credit economy. In the process of the socialist market economy development, Marx＇s theory of credit has produced a positive impact on the formation of China＇s corporate credit; a strong commercial banking system and securi- ties markets have come into being. However, during the course of market economy development, some disharmonious phenomena of continued deterioration of corporate credit have been discovered. Therefore, we must grasp the essence-credit is nothing else but merely a tool used by the industrial capital to raise funds. Whether credit can proceed smoothly depends crucially on the integrity of creditors, thus a faith-based enterprise credit system has to be established.

关 键 词：企业信用 诚信为本 信用建设 

分 类 号：F270[经济管理—企业管理]