On Company Credit Basis

Market economy is the economic rule of law is also credit economy , credit is the lubricant of market economy, it relates to the efficiency of market economy and transaction security. Company is the most important commercialist of market economy,to accurately determine company credit basis relate to the improvement of the company,perfect credit system will help reduce the cost of using the system to improve the competitive advantage of company system. In this paper,the writer analyse the source of the credit and put forward static credit structure and dynamic credit structure of the company. The full text is divided into four parts: the first part is: the meaning of credit basis; the second part is: history; the third part is: status quo and reflection; the fourth part is: reconstruction.Part I: the meaning of credit basis.This section includes the meaning of credit and credit basis of corporate,the first is to analyse the meaning of credit , followed by the writer attempt to put forward the concept of credit basis that company credit basis is to protect to meet its obligations.Part II: history. First of all, retrospective the history of credit basis of western companies,we can find that western companies have experienced a credit based on personal assets of investors to the combination that assets of investors and the assets of the company. Followed by retrospectiving the form of the history of Chinese companies. After the founding of the PRC, there is a big difference between the western countries and our country that chinese company credit basis experienced from capital credit to ownership of credit.Part III: status quo and reflection. This section includes two parts,the first part is the credit status of companies, at the beginning,the writer analyse the background of company capital credit. Then the writer introduce credit system that based on capital credit. In accordance with dynamic structure of company credit, from the beginning, changes and elimination to introduce company credit system. The second is to reflect on the status of the company credit. Dynamic structure of the company credit as the backbone of this section,the lack of company credit system as the core of the part, the writer attempt to reveal the drawbacks of the company credit system.Part IV: reconstruction. The company credit basis ought to be the company's assets. Assets credit is based on the theory of corporate personality and the theory of debt secured. Company credit basis shifting from the capital to assets ,the company is facing reconstruction of credit system. Against the above drawbacks of the company credit system, the writer attempt to reconstructive it.