我国经济法中的企业信用评级制度研究

发布时间：2018-07-26 17:07

【摘要】：自改革开放以来,我国经济实现了飞跃性的发展,2010年更是超跃日本成为世界第二大经济体。然而,企业失信现象普遍,社会守信意识严重不足,严重影响了我国经济发展质量。在深化经济体制改革的关键时期,尽快完善企业信用评级制度显得刻不容缓。我国企业信用评级制度建设正处于起步阶段,同国外先进水平相比仍具有很大差距。一方面,立法分散,法律位阶较低,缺乏协调、统一的法律体系。另一方面,在企业信用评级监管方面,监管多头、重复监管现象严重。此外,市场准入混乱、企业信用评级认可制度缺失、奖赏制度缺位等问题也在严重制约着我国企业信用评级制度的发展和完善。本文以“企业信用评级制度”为研究对象,结合企业信用评级基础理论和经济法价值探讨企业信用评级制度的价值定位。并在此基础上结合国外企业信用评级制度建设的经验和教训,发现当前我国企业信用评级制度的缺陷和不足,并有针对性的根据当前我国经济发展现状,提出一系列完善建议。本文共分为四个部分:第一部分以企业信用评级制度的概念和特征为切入点,阐述企业信用评级制度的经济学基础和历史沿革,为后文的论述提供理论支撑。第二部分重点论证了企业信用评级制度在经济法中的价值定位和功效。价值定位方面,企业信用评级制度应该以社会整体效益为其基本价值追求,以安全为其核心价值追求,同时还应兼顾公平和平衡协调发展。企业信用评级制度在经济法中的功效主要表现为:能够提高国家宏观调控成效、促进企业可持续发展、促进金融市场发育,同时也是我国经济融入世界经济的必备条件。第三部分重点研究了国外企业信用评级制度的发展过程。该部分以美国、欧盟和日本的企业信用评级相关制度发展历史为视角,梳理国外企业信用评级制度的进化过程,并在结合我国具体国情的基础上归纳出可供借鉴之处。第四部分在前文的论述基础上,总结了我国企业信用评级准入制度、企业信用评级认可制度、企业信用评级监管制度、企业信用评级奖惩制度等方面的缺陷,并结合国外相关制度的经验教训和我国经济发展现状提出了完善建议。企业信用评级制度的完善关系着我国社会信用体系建设的成败,也关系着在经济新常态背景下我国经济的发展速度和发展质量,更直接决定了我国在激烈的全球经济竞争中的话语权。本文通过制度对比和理论介绍,希望能为完善企业信用评级制度提供一些新思路,为我国深化经济体制改革、提高经济发展质量贡献自己的微薄之力。
[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.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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