我国现行企业信用信息公示制度的完善路径  

The Path of Improving Present Enterprise Credit Information Publicity System

作　　者：吴韬[1] Wu Tao(Graduate School of Education, East China University of Political Science and Law, Shanghai 210060)

机构地区：[1]华东政法大学研究生教育学院,上海210060

出　　处：《河南财经政法大学学报》2017年第5期118-127,共10页Journal of Henan University of Economics and Law

摘　　要：我国于2014年迎来了完全的认缴资本制度,并创立了企业信用信息公示制度作为保护债权人的重要措施。然而,现行企业信用信息公示制度立法与执法的实践中依然存在诸多问题,如立法规定对于一般企业的公示标准尚嫌笼统,公示信息质量比较粗疏,公示平台法律责任不够明确等。建议公示标准根据企业规模予以差别化区分,宜按照上市公司和非上市公众公司、准公众公司、中小企业和微型企业标准以下的弱势商事主体分为四档公示标准。公示信息质量宜从公示内容的扩展与社会力量的融合角度进行提升。同时,进一步明确公示平台的行政、民事及刑事法律责任,以实现加强旨在保障债权人合法权益、彰显企业资产信用的法益目标。In 2014,China has ushered the fully subscribed capital system,and also established the enterprise credit information publicity system as an important measure to protect the enterprises＇ creditors. However,there are many problems about the legislation of existing information publicity system and the practice of law enforcement.The legislation provisions of general public standards should be differentiated,the quality of information needs to be improved,and the legal responsibility of information publicity platform should be clear. It is suggested that the publicity standard should be differentiated according to the size of the enterprise,and it should be divided into four standard publicity standards according to the different subject sizes such as listed companies,unlisted public companies,quasi-public companies,small and medium-sized enterprises,and micro-enterprises.The quality of public information should be promoted from the perspective of the expansion of the publicity content and the integration of social forces. The legal responsibility of the publicity platform should be further clarified. In order to achieve the goal of safeguarding the creditors＇ security and demonstrating the enterprise＇s asset credit.

关 键 词：企业信用、信息公示、公示标准 信息质量 公示不实 

分 类 号：D913.991[政治法律—民商法学]