所谓信用(credit),是指一种建立在授信人对受信人偿付承诺的信任的基础上、使后者无须付现即可获取商品、服务或货币的能力。信用体系的基础是各种具有民事行为能力的微观经济主体(自然人和法人)。授信人(债权人)以自身的财产为依据授予对方信用,受信人(债务人)则以自身财产承担偿债责任为保证取得信用。出于对自己财产的关心和有关的法律责任,他们都要建立自己的信用管理体系,对有关的信用关系进行严格的管理,以便回避风险和降低交易成本。在市场经济条件下,我国企业进行经营和运作的主要目标是获取尽可能高的利润,为追求自身利益的最大化,企业要付出很大的努力,奋斗、创新、提高技术水平、增加服务内容等都是正当的途径,而这一切,都是以信用为基础的。入世、经济一体化和国际市场的激烈竞争对我国的企业提出了更高的要求,经济发展面临着更加开放的环境。在更为开 The so-called credit refers to a creditor’s ability to rely on the trust of the trustee to repay the promise, so that the latter does not need to pay cash to obtain goods, services or currency. The basis of the credit system is a variety of microeconomic entities (natural and legal persons) with civil capacity. The creditor (creditor) grants the credit of the other party on the basis of its own property, and the trustee (debtor) obtains the credit by guaranteeing debt repayment for its own property. Out of concern for their own property and related legal responsibilities, they must establish their own credit management system and strictly manage the relevant credit relationships in order to avoid risks and reduce transaction costs. Under the conditions of market economy, the main objective of Chinese enterprises to operate and operate is to obtain the highest possible profits. In order to maximize their own interests, enterprises must make great efforts, struggle, innovate, improve technology, and increase service content. All of these are legitimate channels, and all these are based on credit. The accession to the WTO, economic integration, and fierce competition in the international market place higher demands on China’s enterprises, and economic development is facing a more open environment. In more open