论公司信息基础多元化

公司偿债能力是建立在公司净资产基础上的 ,公司净资产是不断变化的动态财产 ,资本信用强调通过资本维持原则的传递作用使资本直接反映资产状况 ,但公司股东有了联合验资机构欺骗债权人的空间 ;资产信用则为了避免传递过程中信息的扭曲与失真 ,直接将关注点放到公司资产上 ,然而资产的流动性使得这种直接的考察十分困难。要对公司信用做出一个客观全面的评价 ,需要多元化因素的考虑 ,在此基础上建立的公司信用评估与公示制度 ,将对社会诚信建设起到积极作用

The Diverse Foundation of Corporation Credit

The net assets are the basis of a corporation's ability to repay debt,which is dynamic and ever-changing.The Capital Credit emphasize the transfer effect of the Capital Maintain Principle to make the capital directly reflect the assets condition.On the contrary,it's jjust geive the shareholders the chance to deceive the debtees by ally with the capital check institutions.To avoid the information distortion in the passing process,the Asset Credit directly stress the corporation assets,which may be very difficult because of the fluxion of the assets.The diverse factors should be considered for the impersonal and comprehensive evaluation of the corporation credit.The corporation credit evaluating and publicity system base on it will act positively on the formation of a honesty and credibitlity cosicety.