摘要
企业商事信用是衡量一个国家市场经济发展水平高低的一个重要因素。完善的企业商事信用制度离不开法律的规范。从法学的角度分析和揭示企业商事信用的本质含义,认为无形资产是商事信用的本质要素。企业商事信用的内涵包括与企业资产相关的客观评价和与企业经营活动相关的客观评价两个方面,通过这两个方面的有机结合,形成了企业的商事信用。
Enterprise commercial credit is an important factor to weigh the market economy development level of a country. The purpose of this article is to analyses the essential meaning of enterprise commercial credit from the point of view of law. This article points out that commercial credit consists of social estimation which has both personality and property characteristics. Enterprise commercial credit＇s meaning includes two aspects： one is an objective estimation about the enterprise＇s capital and the other is about the enterprise＇s management.
出处
《科技进步与对策》
CSSCI
北大核心
2006年第3期71-74,共4页
Science & Technology Progress and Policy
关键词
企业
无形资产
法学分析
enterprise
commercial credit
legal paraphrase
