“上市信用”是上市公司的特有信用

在社会信用体系中,由于证券市场的特殊性,其信用始终成为人们关注的焦点。而其中,上市公司的信用更是核心。上市信用是指上市公司在证券市场上的信用,这种信用是借助证券市场表现出来的,反映在上市公司股票的发行、交易中。所以,评价上市信用,既包括对上市公司作为一方当事人的股份发行中的信用要求,也包括股份转让中上市公司能否以自己良好信用为股票持有者的利益期待权提供保障。本文特别指出,完善上市公司治理是提升上市公司信用的关键。其中,要求控制股东履行诚信义务,强化董事的义务、责任,健全公司内部多层次监督机制,是保证上市公司信用的根本举措。同时,由于信息与信用之间有着极其密切的关系,因此,强调上市公司完善信息披露制度也是非常重要的。

"Going Public Trust" is Specific to Public Corporation

In social credit system, credit is the focus of people's attention because of the security market's peculiarity, among which credit of listed company is the core. Credit of listed company refers to the credit of listed company in the security market, which is expressed in the security market and reflected in the issuance and exchange of listed company's stock. Therefore, to evaluate credit of listed company consists of both credit requirements in the share issuance of listed company as one party and guarantee of expectant benefit fights in stock exchange provided by listed company with its good credit as stockholder. Particularly this paper argues that to perfect corporate governance of listed company is the key to enhance credit of listed company, among which to emphasize the controlling shareholder's fiduciary duty, to strengthen director's duty and liability and to perfect company's inner multi-tier auditing system are the fundamental measures to guarantee credit of listed company. Meanwhile, it's also important to perfect listed company information publication system because of the close relationship between information and credit.