一、引言企业是市场经济的微观基础、基本细胞。在市场经济体制的总体构成和运行过程中,无论是生产要素的优化配置,还是国家的监督管理,都要以企业为基本依托和重要媒体。在商事信用的建设中,企业信用是第一位的,不仅仅是因为企业具有上述特殊的地位,还因为目前企业信用的缺失已经成为最为严重、最为突出的社会问题。重建企业的信用是整个信用建设的重要一环。企业是商法上最为重要的商事主体,对企业的主体规范和行为规范便是商法的主要内容。在商事交易中,企业作为“经济人”追逐的是利润,对利润的最大化追求又成为对竞争力最大化的需求。竞争力包括诸多方面,信用也是一种竞争力,守信者在竞争中比其他竞争者占有优势。守信带来的是安全,而失信则只能埋下风险隐患。当信用缺失影响市场经济的健康发展时,信用的道德规范已不足以维系企业竞争所依存的良好的信 I. Introduction The enterprise is the micro-foundation of the market economy and the basic cell. In the overall composition and operation of the market economy system, both the optimal allocation of factors of production and the supervision and administration of the state must be based on enterprises and important media. In the construction of commercial credit, corporate credit is the first place, not only because of the above special status of enterprises, but also because the lack of corporate credit has become the most serious and prominent social problems. Reconstruction of corporate credit is an important part of the credit building. Business is the most important business subject in commercial law. The main norms and codes of conduct of enterprises are the main contents of commercial law. In the business transaction, the enterprise pursues the profit as the “economic man”, and pursues the maximization of profit and becomes the demand for maximizing the competitiveness. There are many aspects of competitiveness, credit is also a competitive, trustworthy than the other competitors in the competition advantage. Trustworthy is to bring security, and dishonesty can only lay hidden risks. When the lack of credit affects the healthy development of market economy, the moral code of credit is not enough to maintain the good letter depending on the competition of enterprises