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中国企业资信评估发展问题研究——基于现实制度视角下的分析
时间:2011-02-27 浏览次数:789次 无忧论文网
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财政学(含税收学)
投资理论与管理投资理论与管理
    作为市场经济的中介行业之一,企业资信评估的最主要作用就是进行企业信用治理,它是企业信用治理众多手段中的一种非强制性的市场手段。企业资信评估通过一整套科学、严密而完整的实务技术体系,以易于人们理解的简单符号(通常为英文字母)来评价和揭示企业的整体信用状况,进而通过市场力量来激励和约束企业的信用选择行为。因此,企业资信评估对企业信用治理的作用非常独特且副作用极小。无论是从理论探讨还是从发达国家特别是美国的信用治理实践来考察,企业资信评估对于约束企业的信用选择行为,进而提高企业的整体信用等级起着重要作用。而且,企业资信评估还有助于政府金融、财政及税收管理工作的顺利及有效开展。基于此,我国大力发展企业资信评估是十分必要的。
    然而实践的情况却并不如人所愿。十几年来,我国的企业资信评估发展可谓是充满坎坷,步履维艰。直至今天,整个企业资信评估行业仍然十分弱小、很不规范,其在市场经济中的地位也很不明显。这一现状使得企业资信评估目前还无法起到应有的作用。在这一背景下,从制度的层面来全面而深入地剖析我国企业资信评估的现存问题,进而积极寻找有效促进企业资信评估健康快速发展的方法和途径,就具有重要的现实意义。
    我国企业资信评估目前所存在的种种问题,究其根源是由现实制度(包括正式制度、非正式制度)造成的。现实制度与我国企业资信评估发展有着密切的相关性。主要表现在两个方面:一是现实制度对企业资信评估发展产生直接影响;二是现实制度通过影响企业信用行为(企业信用环境)进而对企业资信评估市场及企业资信评估发展产生间接影响。相对于直接影响而言,现实制度对企业资信评估发展的间接影响就显得更为隐蔽和复杂,因此也容易为人们所忽视。不过,在我国现阶段企业信用环境不断恶化的特殊时期,要真正促进企业资信评估的健康和快速发展,就不能仅仅停留在旨在规范企业资信评估发展的改革措施方面,还必须同时从制度的层面对企业信用行为进行约束和治理,同时积极调整政府的扶持政策,以培育企业资信评估市场,为企业资信评估发展提供动力基础。
    本文以新制度经济学的基本原理为主要研究工具,以我国的现实制度为分析问题的视角,在运用正式制度(如法律、产权等)对企业资信评估发展问题进行分析的同时,也注重对非正式制度——信用文化这一重要影响因素的研究。通过对国内外企业资信评估发展实践的比较及经验总结,较为深入地剖析出我国现实制度与企业资信评估发展之间的内在相关性。在此基础上,分别从培育企业资信评估市场和规范企业资信评估发展等两个方面来探讨促进我国企业资信评估健康与快速发展的改革思路,同时也兼论了我国现阶段的企业信用治理问题。
    本文的主要创新之处有:(1)揭示出我国企业资信评估发展缓慢且存在诸多问题的深层次原因,即:现实制度的影响;(2)揭示出在企业信用环境恶化的现实条件下,我国企业资信评估发展与企业信用治理之间的相关性;(3)对与企业资信评估发展密切相关的信用文化问题进行了探讨;(4)将财政与税收管理等相关问题纳入企业资信评估发展问题的研究视野中。 [英文摘要]:     As one of intermediary industries in market economy, the main function of enterprise credit rating is to go on enterprise credit treatment. It is the non-mandatory one of numerous enterprise credit treatment means. Through a scientific, tight and intact technology practice system, enterprise credit rating announces the whole credit state of enterprises with the simple symbol (usually with the English letters) that people understand easily, then encourage and restrain enterprises’ behavior of credit choice through market strength. So the function of enterprise credit rating to enterprise credit treatment is extraordinary unique and has nearly little side effects. Without reference to investigate from the theorization or from the credit treatment practice in developed countries, especially in U.S.A., enterprise credit rating plays an important role in restraining enterprise behavior of credit choice and improving whole credit grade of enterprise. And enterprise credit rating is also helpful for government to manage banking, finance and tax effectively. Based on which, it is very essential that our country develop enterprise credit rating more effect.
    But the situation of practice belies people’s hope. Over the past ten years, the development of enterprise credit rating in our country is full of frustrations. Until today, the whole enterprise credit rating industry is still very weak and nonstandard. Its position in market economy is not very obvious either. Current situation makes enterprise credit rating unable to make function. Under such background, it is important and realistic to analyze deeply extant problems of enterprise credit rating in our country on the perspective of institution and then find out the effective method and way to promote enterprise credit rating.
    The source of all sorts of enterprise credit rating problems existing in our country at present is realistic institution (include formal institution, informal institution). Realistic institution and enterprise credit rating development in our country have close relevance. Shown as two respects mainly: First, realistic institution affects development of enterprise credit rating directly; Second, by influencing enterprise's credit behavior (enterprises’ credit environment), the realistic institution produce indirect influence on enterprise credit rating market and enterprise credit rating development. Compared with direct influence, indirect influence that the realistic institution produced on development of enterprise credit rating seems more inconspicuous and complicated, so it is apt to be ignored by people. However, in current special period that enterprise's credit environment in our country is worsening constantly. To develop enterprise credit rating fast and healthily, we should not only take reform measures to standardize the development of enterprise credit rating, but also restrain and treat enterprise's credit behavior from institution. Meanwhile, adjust the government's support policies actively in order to foster enterprise credit market, and offer the power foundation to the development of enterprise credit rating.
    This article uses basic principle of new institution economy as the main research tool and analyses from the aspect of realistic institution. When analyses problems of enterprise credit rating with formal institution (such as law and property right), the thesis also pays attention to research the important influence factor that is belong to informal institution-credit culture. Through the comparison and summary of development experience of enterprises credit rating home and abroad, the thesis deeply analyses the inherent relevance between realistic institution and enterprises credit rating. On this basis, separately from two respect of cultivating enterprise credit rating market and standardizing enterprise credit rating, the thesis discusses reform thoughts to promote the healthy development of our country enterprise credit rating rapidly, and also discusses the problems of enterprise credit rating treatment at present in our country at the same time.
    The main innovations of this thesis are as follows: (1) Reveal the profound reason why credit rating of our country develops slowly and exists a great deal of problems, namely: Influence of the realistic institution; (2) Reveal the relevance between enterprise credit rating and enterprise credit treatment in realistic terms of deterioration of the enterprise credit environment in our country; (3) To discuss the problems of credit culture that closely related with enterprise credit rating development; (4)Research on the problems which relates closely with enterprise credit rating development, such as finance and tax jurisdiction, etc.    
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