诚信建设是上市公司治理的核心内容,但现阶段我们在推进这一工作时过分倚重了强制性的规范,忽视了诚信的内生机制,导致了守法者与立法者的对立以及诚信与法律两种机制的分离,“逼迫”出虚假的诚信。软法规范是自律与他律、和谐与不和谐、自上而下与自下而上几个方面的统一,通过信号甄别和发送机制重塑上市公司治理的诚信,使之与公司治理的内生性吻合,继而促使法律与道德机制回归至互为依托的和谐状态。 Integrity building is the core content of the governance of listed companies. However, at the present stage, we place undue emphasis on mandatory norms in advancing this work, neglecting the endogenous mechanism of honesty and credit, leading to the opposition between law-abiding persons and legislators and the integrity and law Separation of the mechanism, “persecution ” out of false honesty. Soft law is self-discipline and other disciplines, harmony and disharmony, top-down and bottom-up several aspects of the unity, through the signal screening and sending mechanism to reshape the credibility of corporate governance, and corporate governance within the Coincide with each other, and then promote the return of legal and moral mechanisms to a harmonious state of mutual reliance.