摘要
治理企业失信是社会信用体系建设的重要内容。导致企业失信的因素很多,从微观看,包括企业自身、交易伙伴和利益相关者等;从宏观看,包括人、政治、经济、法律、社会文化和技术发展等,其中技术发展逐步抑制企业失信。在上述诸因素中,企业自身是失信决定性因素,企业家是企业失信的第一责任人,其他微观因素和宏观因素之间以其复杂的联系,共同对企业失信施加影响。政府和金融机构则是企业失信的重要外部因素。企业失信按失信程度分为轻微、一般和严重失信三类,也可按失信主体分为主动(恶意)、无意和被动失信三类,其中主动失信一律纳入严重失信范畴。失信治理要紧扣企业自身要素和外部重要影响因素,尤其在当前背景下,应从聚焦核心要素、抓好过程治理和坚持适度容错三个方面,积极开展企业失信治理。
Governing corporate incredibility is an important part of social credit system construction.There are many factors leading to corporate incredibility,which may be analyzed from the micro and macro perspectives.At the micro level,the factors include the enterprise itself,trading partners and stakeholders;at the macro level,human,politics,economy,law,social culture and technological development are included,and among them,technological development may gradually inhibit corporate incredibility.Of the above factors,the enterprise itself is the decisive factor for incredibility,and the entrepreneur is the first person responsible for corporate incredibility.The complex relationship between other micro and macro factors exerts an influence on corporate incredibility jointly.Practice has shown that government and financial institutions are important external factors for corporate incredibility.Corporate incredibility can be divided into three categories:minor,general and severe in terms of the degree,or active(malicious),unintentional and passive in terms of the subject,in which active incredibility is included in the category of serious incredibility.Therefore,incredibility governance should focus on the enterprise's own factors and important external factors.Especially in the current context,we should focus on the core factors,give priority to process governance and adhere to appropriate fault tolerance.
出处
《企业经济》
北大核心
2020年第10期75-82,共8页
Enterprise Economy
基金
江苏省高校哲学社会科学研究重大项目“金融供给侧改革视角下高质量涉企信用奖惩机制构建研究”(项目编号:2019SJZDA040)。
关键词
企业失信
失信机理
失信治理
corporate incredibility
incredibility mechanism
incredibility governance
作者简介
卢勇,南京信息职业技术学院数字商务学院教授,研究方向为民营经济、企业管理。(江苏南京210023)。
