CAJ | 학술논문

信用作为市场经济的重要资源与宝贵的无形资产，亦是当代最稀缺的经济资源。目前大部分公司存在信用资源开发利用水平低、社会缺少信用意识、监管力度不足等亟待解决的难题。整治信用危机必须坚持“法治”与“德治”相结合，缺一不可。重塑公司信用，关键在于制度构建。本文探析上市公司信用资源开发利用不充分的根源，提出应加强顾客、供应商和合作企业之间的联系，整合公共媒体信用资源和信用档案，完善信用法律法规，加强信用监管和会计人员道德建设，降低信用风险，塑造优秀企业文化等对策来充分开发利用信用资源，提高信息透明度，实现信用资源高度共享，在社会经济中发挥更大功效。
신용작위시장경제적중요자원여보귀적무형자산，역시당대최희결적경제자원。목전대부분공사존재신용자원개발이용수평저、사회결소신용의식、감관력도불족등극대해결적난제。정치신용위궤필수견지“법치”여“덕치”상결합，결일불가。중소공사신용，관건재우제도구건。본문탐석상시공사신용자원개발이용불충분적근원，제출응가강고객、공응상화합작기업지간적련계，정합공공매체신용자원화신용당안，완선신용법율법규，가강신용감관화회계인원도덕건설，강저신용풍험，소조우수기업문화등대책래충분개발이용신용자원，제고신식투명도，실현신용자원고도공향，재사회경제중발휘경대공효。
As an important resource and a precious intangible asset for market economy, credit is also one of the scarcest contemporary economic resources. At present, problems such as low development and utilization of credit resources existing in companies should be solved urgently. The combination of ＂Rule of Law＂ and ＂Rule by Morality＂, both of which are indispensable, must be used for regulation of the credit crisis. The key to reshape the company credit lies in the construction of the system. The text analyzes the root of insufficient development and utilization credit resources of listed companies, puts forward some countermeasures how to strengthen the connections among the customers, suppliers and cooperative enterprises, integrate public media credit resources and credit files, perfect credit laws and regulations, strengthen the credit supervision and ethical construction of accounting personnel, reduce the credit risk and shape excellent enterprise culture in order to fully develop and utilize the credit resources, share credit resources highly, and play a more important effect in the social economy.