【作者】 黄玲；

【导师】 况志华； 栾斌；

【作者基本信息】 南京理工大学 ， MPA（专业学位）， 2019， 硕士

【摘要】 企业是经济活动的主要参与者,企业守信用对社会和谐稳定起到重要作用。在我国,制售假冒伪劣、不履行合同、逃税漏税等企业失信问题正严重危害着社会主义市场经济的健康发展,损害政府公众形象,破坏和谐人际关系。建立以信用为核心的企业监管机制,已经越来越受重视。发挥政府主导作用,探索行之有效的企业信用监管体系,提升企业信用水平,是本文的研究重点。本文综合运用文献研究、案例分析、访谈、比较分析等研究方法,按照构建理论分析框架、现状调查、问题梳理、原因分析、经验借鉴、提出对策的基本思路,对泰州市企业信用监管体系构建的相关问题进行了系统探讨。文章首先从信用、信用监管、企业信用监管等概念出发,探讨政府在企业信用监管体系中的角色和限度。对泰州市企业信用监管体系建设现状进行调研分析发现,其目前主要存在运行机制不顺畅、监管制度不全面、信用信息归集和应用不充分、监管实效尚待提高、社会对企业信用监管的支持程度不高等问题。问题产生的原因主要包括体制机制不完善、制度建设不到位、信用信息系统建设不完备、守信联合激励和失信联合惩戒机制不健全、体系外部环境支撑力度不够等方面。文章还将国外和国内信用监管模式进行比较,分析总结了国内外信用监管体系成功经验及其对泰州市的启示。在经过一系列分析讨论的基础上,提出了完善泰州市企业信用监管体系的主要对策,包括建立完善企业信用监管机制体制、完善企业信用监管制度、破除企业信用监管信息壁垒、健全守信联合激励和失信联合惩戒机制、加强企业信用文化建设等措施。本文不局限于单一监管部门,考虑政府部门联合的作用,创新地提出了政府在监管体系中的角色论。本研究对完善企业信用监管体系,提高政府公信力和企业信用水平有一定意义。更多还原

【Abstract】 Enterprises are the main participants in economic activities,and keeping their promises plays an important role in social harmony and stability.In our country,such problems as fake and shoddy manufacturing and selling,non-performance of contracts,tax evasion and tax evasion are seriously endangering the healthy development of the socialist market economy,damaging the public image of the government and undermining harmonious interpersonal relations.The establishment of the enterprise supervision mechanism with credit as the core has received more and more attention.It is the focus of this paper to give full play to the leading role of the government,explore the effective credit supervision system and improve the credit level of enterprises.This paper uses literature research,case analysis,interviews,comparative analysis and other research methods to build a theoretical analysis framework,current situation investigation,problem combing,cause analysis,experience learning,and propose basic ideas for countermeasures.This paper systematically discusses the related problems of the establishment of enterprise credit supervision system in Taizhou.Firstly,from the concepts of credit,credit supervision,enterprise credit supervision and so on,the paper discusses the role and limits of the government in the enterprise credit supervision system.The present situation of enterprise credit supervision system construction in Taizhou was investigated and analyzed.At present,it mainly exists problems such as the lack of smooth operation mechanism,incomplete supervision system,insufficient collection and application of credit information,supervision effectiveness still needs to be improved,and the degree of social support for corporate credit supervision is not high.The reasons for the problems mainly include imperfect institutional mechanism,inadequate system construction,incomplete construction of credit information system,imperfect joint incentive and joint punishment mechanism for trust failure,and insufficient support for the external environment of the system.The article also compares the foreign and domestic credit supervision model,analyzes and summarizes the successful experience of the domestic and foreign credit supervision system and its enlightenment to Taizhou.On the basis of a series of analysis and discussion,this paper puts forward the main countermeasures to improve the credit supervision system of enterprises in Taizhou.This includes measures to establish and improve the system of corporate credit supervision,improve the system of corporate credit supervision,break down the information barriers of corporate credit supervision,improve the joint incentives for trustworthy andunreliable joint disciplinary mechanisms,and strengthen the construction of corporate credit culture.This article is not limited to a single regulatory department,considering the role of government departments,and innovatively proposed the role of the government in the regulatory system.This study has a certain significance for improving the credit supervision system of enterprises and improving the credibility of the government and the credit level of enterprises.更多还原