基于价值网的公司信用资源开发与利用  

作　　者：董荣珍[1] 叶陈毅[2,3] 黄明哲[4] 

机构地区：[1]石家庄市第五医院 [2]石家庄经济学院会计学院 [3]石家庄经济学院会计研究所 [4]中国劳动关系学院文化传播学院

出　　处：《企业经济》2014年第7期84-87,共4页Enterprise Economy

基　　金：国家自然科学基金项目“企业公民、信用治理及其评价体系研究--基于企业社会责任的视角”(批准号:70772008);河北省社会科学项目-河北高校学科拔尖人才选拔与培养计划资助“企业信用治理结构、评估系统与机制创新研究”(批准号:CPRC049);河北省科技厅软科学项目“河北中小企业技术自主创新动力的实现机制与战略路径”(批准号:11457201D-3411457201D 34);河北省重点学科(石家庄经济学院企业管理重点学科、会计学重点发展学科)资助

摘　　要：信用作为市场经济的重要资源与宝贵的无形资产,亦是当代最稀缺的经济资源。目前大部分公司存在信用资源开发利用水平低、社会缺少信用意识、监管力度不足等亟待解决的难题。整治信用危机必须坚持"法治"与"德治"相结合,缺一不可。重塑公司信用,关键在于制度构建。本文探析上市公司信用资源开发利用不充分的根源,提出应加强顾客、供应商和合作企业之间的联系,整合公共媒体信用资源和信用档案,完善信用法律法规,加强信用监管和会计人员道德建设,降低信用风险,塑造优秀企业文化等对策来充分开发利用信用资源,提高信息透明度,实现信用资源高度共享,在社会经济中发挥更大功效。As an important resource and a precious intangible asset for market economy, credit is also one of the scarcest contemporary economic resources. At present, problems such as low development and utilization of credit resources existing in companies should be solved urgently. The combination of ＂Rule of Law＂ and ＂Rule by Morality＂, both of which are indispensable, must be used for regulation of the credit crisis. The key to reshape the company credit lies in the construction of the system. The text analyzes the root of insufficient development and utilization credit resources of listed companies, puts forward some countermeasures how to strengthen the connections among the customers, suppliers and cooperative enterprises, integrate public media credit resources and credit files, perfect credit laws and regulations, strengthen the credit supervision and ethical construction of accounting personnel, reduce the credit risk and shape excellent enterprise culture in order to fully develop and utilize the credit resources, share credit resources highly, and play a more important effect in the social economy.

关 键 词：信用资源 信用体系 信用共享 信用风险 

分 类 号：F276.6[经济管理—企业管理]