Research On Corporate Credit Supervision System From The Perspective Of Corporate Capital Credit To Corporate Asset Credit Reform

As a subject with a large number and heavy weight in the market economy,the company’s judgment,mastery and maintenance of its credit are of great significance to the stability and development of the market economy.For a long time,the corporate law community has used capital credit as the basis of corporate credit,focusing on the company’s registered capital and establishing a stricter capital three principles.However,the company law based on capital credit not only overestimates the guarantee function of the company’s capital,but also prevents the creditor’s interests from being effectively protected.It is also not conducive to people’s free entry into the market,active establishment of enterprises,and increase of employment.In 2003,Professor Zhao Xudong earlier proposed the view that the company’s credit base changed from capital credit to asset credit.With Professor Zhao’s point of view,more and more scholars recognized the difference between capital credit and asset credit,and gradually looked at it.In October 2013,China began the reform of the registered capital registration system.This reform removed the restrictions on the minimum registered capital,implemented a thorough subscription system,and established the company’s credit information disclosure system and its supporting systems.This reform shows that the results of theoretical research have been reflected in the law.The credit foundation of China’s corporate has realized the transformation from capital credit to asset credit.However,under the background of asset credit,corporate credit supervision faces many new problems and challenge.For example,in the acquisition of company asset information,current legislation and systems do not provide sufficient legal relief and services to creditors.Therefore,based on a comprehensive analysis of the problems faced by the company’s credit supervision system under the background of credit-based reform,this paper analyzes the necessity of perfecting the company’s credit supervision system in theory,and discusses the specific countermeasures for improving the company’s credit supervision.In order to put forward some useful suggestions for the construction and improvement of China’s corporate credit supervision system.In addition to the introduction and conclusion,this article is divided into four parts:The first part is the transformation of corporate capital credit to corporate asset credit.This part mainly introduces the basic connotation and disadvantages of capital credit,the rise and establishment of asset credit,and through further comparison of the relationship between capital credit and asset credit,expounds that capital credit should and has undergone a profound transformation to asset credit.The second part is about the challenges of corporate credit supervision system under the background of corporate credit base reform.This part of content from the company’s assets credit information publicity inadequate,insufficient coordination sharing,information utilization rate is low,company credit restraint mechanism is not perfect,imperfect credit supervision top-level design five specific aspects of in-depth analysis of the current company credit basis after change,new problems in the credit supervision system,facing the new challenge.The third part is about the necessity of perfecting the corporate credit supervision system under the background of the basic reform of corporate credit.In order to overcome the lack of enterprise credit,optimize the social credit environment,smooth the access to asset information in the background of asset credit,and further clarify the relationship between the government and the market,promote the in-depth construction of China’s social credit system,improve the company credit supervision system is extremely necessary.The fourth part is about the improvement of corporate credit supervision system under the background of corporate credit reform.This part is mainly on the basis of the above analysis,combined with the specific situation of our country,put forward the corporate credit supervision system under the background of asset credit countermeasures.Concrete,improve the company’s assets credit information collection system,credit information management and sharing system,improve the utilization efficiency of the company’s assets credit information,further establish company credit rewards and punishment mechanism,and further strengthen the regulation of company credit legislation,in order to establish a credit matching with the assets,systems,the company credit supervision system of science.