我国中小企业信用缺失问题研究

发布时间：2018-01-28 04:23

本文关键词： 中小企业企业信用信用缺失信用建设　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,我国正处于由计划经济向社会主义市场经济转轨的关键时期,中小企业在我国经济转型过程中发挥着至关重要的作用。中小企业不仅是国民经济增长的重要推动力量,同时更是增加就业、维护社会稳定的有力保障,是我国社会主义市场经济的健康有序发展的重要保障。在目前经济转型的关键阶段,中小企业不断蓬勃发展的同时其整体信用状况是值得肯定的,但由于我国企业信用体系建设方面仍然存在一定的不完善之处,尚有诸多的中小企业信用缺失问题存在。主要表现在:假冒伪劣产品泛滥,企业信贷信用缺失,财务信息失真,以及劳资纠纷等方面。中小企业信用缺失严重扰乱了市场经济秩序,使企业经营环境遭到恶化,从而困扰着企业自身的生存与发展。然而,影响我国中小企业信用体系建设和造成企业信用缺失的原因也是多方面的。其中包括诸多制度性的制约,如企业产权不明晰,企业自身信用管理制度欠缺,信用法制不健全等方面原因;另外,还有诚信道德的失落和企业决策者落后的信用观等非制度性制约。因此,如何来完善中小企业信用制度建设,成为了解决中小企业信用缺失问题的关键。本文首先分析了我国中小企业信用特征和构成,又进一步介绍了中小企业信用缺失的表现和原因。在此基础上尝试性地提出了完善我国企业信用制度建设的措施。在针对中小企业信用缺失现象提出的措施中,主要着眼于企业信用制度建设和诚信道德建设两个方面。在企业信用制度建设方面,要做到重塑有效的产权制度,建立企业内部信用管理制度和完善相关的信用法制建设;在诚信道德建设方面,要努力实现我国社会向现代制度诚信的转型和对企业决策者道德修养的提高。
[Abstract]:At present, our country is in the crucial period of transition from planned economy to socialist market economy. Small and medium-sized enterprises play a vital role in the process of economic transformation in China. Small and medium-sized enterprises are not only an important driving force of national economic growth, but also an effective guarantee to increase employment and maintain social stability. It is an important guarantee for the healthy and orderly development of our socialist market economy. In the key stage of the current economic transformation, the SMEs continue to flourish while its overall credit situation is worthy of recognition. However, there are still some imperfections in the construction of enterprise credit system in our country, and there are still many problems in the credit deficiency of small and medium-sized enterprises, which are mainly manifested in: the proliferation of fake and inferior products and the lack of credit of enterprises. Financial information distortion, as well as labor disputes and other aspects. SMEs credit seriously disturbed the order of the market economy, business environment has been deteriorated, thus perplexing the survival and development of the enterprise itself. There are many reasons that affect the construction of credit system and the lack of credit of SMEs in China, including many institutional constraints, such as the lack of clear corporate property rights and the lack of credit management system of enterprises themselves. Credit legal system is not perfect and other reasons; In addition, there are also the loss of honesty and integrity and the backward credit concept of enterprise decision-makers and other non-institutional constraints. Therefore, how to improve the credit system construction of small and medium-sized enterprises. It has become the key to solve the problem of lack of credit of SMEs. Firstly, this paper analyzes the characteristics and composition of the credit of SMEs in China. On the basis of this, the author tries to put forward some measures to perfect the credit system of our country. It mainly focuses on the construction of enterprise credit system and the construction of credit morality. In the construction of enterprise credit system, it is necessary to reshape the effective property right system. Establishing the internal credit management system and perfecting the related credit legal system; In the construction of honesty and credit, we should make great efforts to realize the transformation from our society to modern system honesty and improve the moral cultivation of enterprise decision makers.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：B82-053

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