【作者】 赵靓；

【导师】 王学（王乐）；

【作者基本信息】 东北林业大学 ， 会计学， 2006， 硕士

【摘要】 现代市场经济从一定意义上说是信用经济。在现代市场经济中,商品、货币关系高度发达,经济动作具有扩张性的基本特征,经济活动中的每个部门、每个环节都交织着错综复杂的债权债务关系,渗透着信用因素。然而我国目前财务信用严重缺失,它已严重扭曲了市场信号和正常的价值判断,增加了交易成本,破坏了社会风气,成为我国经济发展的一个障碍。在新经济情形下如何加强对企业财务信用进行治理,抓住机遇,趁势而上,采取切实有效措施构建一个符合我国企业特征的适时、科学、有效的财务信用制度变得十分必要和紧迫。因此,研究财务信用并试图寻求解决方案的制度安排有着重要的理论意义和实践意义。 本研究试图借鉴西方经济理论和实践中的合理因素,从信用的经济意义角度,对如何建设我国财务信用制度进行分析和探讨。本论文共分为五个部分,从对国内外研究现状的综述开始,运用文献分析法找出企业财务信用制度尚待研究和解决的问题。进而通过财务信用的涵义及财务信用制度的构成进行表述,对财务信用及财务信用制度的概念进行合理的界定。在此基础上,对企业财务信用研究理论进行梳理,借助财务信用制度的功能和供求分析工具构建研究企业财务信用制度的分析框架,对扶植、发挥财务信用制度功能和提供均衡制度的制度建设思路提供了理论基础。按照理论与实际相结合的原则,运用历史分析方法,从我国历史文化背景、现有经济体制角度对转轨时期的企业信用危机产生根源进行剖析,探究企业财务信用制度存在问题的根源。最后提出以中介模式为基础,从惩罚机制、征信机制等方面加强国家财务信用体系建设,并从风险防范机制、授信限额制度几个方面加强企业内部财务信用的制度建设。更多还原

【Abstract】 The modern market economy is the credit economy in some extent. In the modern market economy, relationship between commodity and currency has been highly developed, the economic activities is provided with the basic economic characteristics of expansionary moves and every department with every link of economic activities is woven of the complex relationship between creditor debt, permeated with the credit factors. However, the financial credit is seriously deficient in our country, and it twisted the market signal as well as the normal value judgment seriously, increased the transaction cost, and destroyed the social convention, so that the problem has become an obstacle to our economic development. Under the new economical situation, how to holds the opportunity to set up a scientific and effective finance credit institution which is conform to our country Enterprise characteristic becomes extremely essential and urgent. Therefore, the research of financial credit and try to find solutions to the institutional arrangement has a significant theoretical and practical significance. The study attempts to draw on Western economic theory and practice of reasonable factors, from the perspective of the economics of credit for how to build our financial credit system analysis and exploration.This paper consists of five parts. Starting with the analysis on the domestic and foreign research, point out the what issue is sill not researched must be solved at once by using the literature analytic method to study and the solution question. Then, define the financial credit and the finance credit institution by considering the meaning of financial credit and financial credit system for the composition of expression. In this foundation, foster and provide a financial credit system functions and balance system has provided a theoretical basis for the building of the system with the help of analysis tool of financial credit institution. According to the principle of theory combine practice, analyze the causes of a crisis of credibility from our historical and cultural background of the transition period. Finally, set a model to an intermediary, from punishment mechanisms, such as credit rating mechanisms to strengthen national financial credit system. Besides, strengthen internal financial management system through: the management of the clients information, customer credit policies and accounts receivable management, credit enterprises.更多还原