信用是企业参与市场竞争的经济身份证、企业的生存之本。党的“十六”大也提出,健全现代市场经济的社会信用体系。然而我国企业的信用状况并不乐观。企业信用失范大量存在,已在一定程度上影响了企业的整体形象,成为制约企业发展的突出问题。本文通过对这一现象的分析,从理念、法律体系、监管体制角度探索企业信用构建与完善的可能性。 Credit is the economic identity card for enterprises to participate in market competition, the survival of the enterprise. The “16th CPC National Congress” also proposed that the social credit system of modern market economy should be perfected. However, the credit status of Chinese enterprises is not optimistic. The existence of a large number of corporate credit anomie, to a certain extent, affected the overall image of enterprises has become a prominent problem restricting the development of enterprises. Through the analysis of this phenomenon, this article explores the possibility of constructing and perfecting corporate credit from the perspectives of philosophy, legal system and regulatory system.