發(fā)布時間：2018-07-26 17:07

【摘要】：自改革開放以來,我國經(jīng)濟實現(xiàn)了飛躍性的發(fā)展,2010年更是超躍日本成為世界第二大經(jīng)濟體。然而,企業(yè)失信現(xiàn)象普遍,社會守信意識嚴重不足,嚴重影響了我國經(jīng)濟發(fā)展質量。在深化經(jīng)濟體制改革的關鍵時期,盡快完善企業(yè)信用評級制度顯得刻不容緩。我國企業(yè)信用評級制度建設正處于起步階段,同國外先進水平相比仍具有很大差距。一方面,立法分散,法律位階較低,缺乏協(xié)調、統(tǒng)一的法律體系。另一方面,在企業(yè)信用評級監(jiān)管方面,監(jiān)管多頭、重復監(jiān)管現(xiàn)象嚴重。此外,市場準入混亂、企業(yè)信用評級認可制度缺失、獎賞制度缺位等問題也在嚴重制約著我國企業(yè)信用評級制度的發(fā)展和完善。本文以“企業(yè)信用評級制度”為研究對象,結合企業(yè)信用評級基礎理論和經(jīng)濟法價值探討企業(yè)信用評級制度的價值定位。并在此基礎上結合國外企業(yè)信用評級制度建設的經(jīng)驗和教訓,發(fā)現(xiàn)當前我國企業(yè)信用評級制度的缺陷和不足,并有針對性的根據(jù)當前我國經(jīng)濟發(fā)展現(xiàn)狀,提出一系列完善建議。本文共分為四個部分:第一部分以企業(yè)信用評級制度的概念和特征為切入點,闡述企業(yè)信用評級制度的經(jīng)濟學基礎和歷史沿革,為后文的論述提供理論支撐。第二部分重點論證了企業(yè)信用評級制度在經(jīng)濟法中的價值定位和功效。價值定位方面,企業(yè)信用評級制度應該以社會整體效益為其基本價值追求,以安全為其核心價值追求,同時還應兼顧公平和平衡協(xié)調發(fā)展。企業(yè)信用評級制度在經(jīng)濟法中的功效主要表現(xiàn)為:能夠提高國家宏觀調控成效、促進企業(yè)可持續(xù)發(fā)展、促進金融市場發(fā)育,同時也是我國經(jīng)濟融入世界經(jīng)濟的必備條件。第三部分重點研究了國外企業(yè)信用評級制度的發(fā)展過程。該部分以美國、歐盟和日本的企業(yè)信用評級相關制度發(fā)展歷史為視角,梳理國外企業(yè)信用評級制度的進化過程,并在結合我國具體國情的基礎上歸納出可供借鑒之處。第四部分在前文的論述基礎上,總結了我國企業(yè)信用評級準入制度、企業(yè)信用評級認可制度、企業(yè)信用評級監(jiān)管制度、企業(yè)信用評級獎懲制度等方面的缺陷,并結合國外相關制度的經(jīng)驗教訓和我國經(jīng)濟發(fā)展現(xiàn)狀提出了完善建議。企業(yè)信用評級制度的完善關系著我國社會信用體系建設的成敗,也關系著在經(jīng)濟新常態(tài)背景下我國經(jīng)濟的發(fā)展速度和發(fā)展質量,更直接決定了我國在激烈的全球經(jīng)濟競爭中的話語權。本文通過制度對比和理論介紹,希望能為完善企業(yè)信用評級制度提供一些新思路,為我國深化經(jīng)濟體制改革、提高經(jīng)濟發(fā)展質量貢獻自己的微薄之力。
[Abstract]:Since the reform and opening up, China's economy has achieved leaps and bounds, and in 2010, Japan became the second largest economy in the world. However, the phenomenon of enterprise dishonesty is widespread, and the consciousness of keeping credit is seriously insufficient, which seriously affects the quality of economic development in our country. In the key period of deepening economic system reform, it is urgent to improve enterprise credit rating system as soon as possible. The construction of enterprise credit rating system in our country is in its infancy and still has a big gap with foreign advanced level. On the one hand, the legislation is scattered, the legal rank is low, lack of coordination, unified legal system. On the other hand, in the aspect of enterprise credit rating supervision, supervision is long, and repeated supervision is serious. In addition, the confusion of market access, the absence of credit rating recognition system and the absence of reward system are also seriously restricting the development and improvement of the credit rating system in China. This paper takes the enterprise credit rating system as the research object, and discusses the value orientation of the enterprise credit rating system by combining the basic theory of enterprise credit rating and the value of economic law. On this basis, combined with the experience and lessons of foreign enterprises' credit rating system construction, we find the defects and shortcomings of our country's enterprise credit rating system, and put forward a series of perfect suggestions according to the current economic development situation of our country. This paper is divided into four parts: the first part is based on the concept and characteristics of the enterprise credit rating system, expounds the economic basis and historical evolution of the enterprise credit rating system, and provides theoretical support for the later discussion. The second part focuses on the value orientation and efficacy of enterprise credit rating system in economic law. In the aspect of value orientation, the credit rating system of enterprises should pursue the basic value of the whole society benefit and the core value of the enterprise credit rating system with the security as its core value, at the same time, it should also take into account the equity and balanced and coordinated development. The efficiency of enterprise credit rating system in economic law is as follows: it can improve the effect of national macro-control, promote the sustainable development of enterprises, promote the development of financial market, and is also the necessary condition for our country's economy to integrate into the world economy. The third part focuses on the development process of foreign enterprise credit rating system. From the perspective of the history of enterprise credit rating system in the United States, European Union and Japan, this part combs the evolution process of foreign enterprise credit rating system, and sums up the points for reference on the basis of the concrete situation of our country. In the fourth part, on the basis of the previous discussion, the author summarizes the defects of the system of enterprise credit rating admission, the system of enterprise credit rating recognition, the system of enterprise credit rating supervision, the system of reward and punishment of enterprise credit rating, and so on. Combined with the experience and lessons of foreign related systems and the current situation of economic development in China, some suggestions are put forward. The perfection of the enterprise credit rating system is related to the success or failure of the construction of the social credit system in China, and also to the speed and quality of the economic development in China under the background of the new normal economy. More directly determine our country in the fierce global economic competition in the right to speak. Through system comparison and theoretical introduction, this paper hopes to provide some new ideas for the perfection of enterprise credit rating system, to deepen the economic system reform and to improve the quality of economic development in our country.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.291.91

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