我国公司债券信用评级制度探析  

On Credit Rating System of Corporate Bonds in China

作　　者：解萌 王作全 XIE Meng;WANG Zuo-quan(School of Law and Sociology,Qinghai Normal University,Xining Qinghai,810008)

机构地区：[1]青海师范大学法学与社会学学院,青海西宁810008

出　　处：《山西大同大学学报（社会科学版）》2019年第1期93-96,共4页Journal of Shanxi Datong University(Social Science Edition)

摘　　要：保护公司债券持有人的权益,是我国《公司法》《证券法》及其相关法规的主要目标之一。公司债券信用评级制度作为债券持有人保护的首要环节,意义重大。但我国的这一制度还流于形式,不能充分地揭示公司债券信用风险,发挥保护公司债券持有人权益的制度价值。基于我国公司债券信用评级制度的立法现状及与市场发展需求,我国公司债券信用评级制度的建立健全应着重完善相关的法律法规,增强信用评级的市场需求,改进现行的信用评级收费模式,提升信用评级机构的公信力,构建行政监管与行业自律的信用评级监管制度等,以期更好地落实公司债券持有人的权益保护。To protect the rights and interests of the bondholders of companies is one of the main goals of the Company Law and Securities Law and related regulations of China.The credit rating system of corporate bonds is the primary link of the protection of bondholders.However,this system in our country is still a mere formality,which can not fully reveal the credit risk of corporate bonds and give full play to the institutional value of protecting the rights and interests of corporate bondholders.Based on the current legislative situation of the credit rating system of corporate bonds in China and the development needs of the market,the establishment and perfection of the credit rating system of corporate bonds in China should focus on perfecting the relevant laws and regulations,strengthening the market demand for credit rating,improving the current charging mode of credit rating,and enhancing the credibility of credit rating agencies,building the administrative supervision and industry self-discipline credit rating supervision system in order to better protect the rights and interests of corporate bondholders.

关 键 词：公司债券持有人 信用评级制度 立法状况 制度完善 

分 类 号：F812.5[经济管理—财政学]