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一、开篇信用制度在国际贸易中主要体现为保理制度(由银行为客户进行担保和付款代理),它已经成为现代银行重要日常业务,还有会计师事务所在税法和公司法以及证券法法律体制中的重要地位和作用,会计师对公司报税和纳税,公司的财务状况的披露进行监督的法定职责,保证了法的运行和法制,这些制度从广义上说都是信用机制,而且主要是商法中的信用机制。然而,信用机制在我国目前都没有得到普遍运用,作为一种法律制度,也还没有建立起来或者确立起来。因此,要讨论的就不是现有制度如何健全,或者完善的问题,而是如何在我国建立和建设这些机制、这类制度的问题。更确切地说,是要探讨这些市场经济发达国家在交易中常用的、已经被证明是行之有效的信用机制和保障制度,为什么在我国至今没有建立起来。换言之,需要什么样的经济和社会
First, the opening credit system in international trade is mainly embodied in the factoring system (by the bank for customers and payment agents), it has become an important day-to-day modern bank business, as well as accounting firms in tax law and company law and securities law The important position and function of the system, the statutory duty of the accountants to supervise the tax return and tax payment of the company and the disclosure of the financial status of the company ensure the operation of the law and the legal system. These systems are all credit mechanisms in a broad sense and are mainly commercial law In the credit mechanism. However, the credit mechanism has not been universally applied in our country at present, and as a legal system, it has not been established or yet established. Therefore, it is not the question of how to improve or perfect the existing system, but how to establish and build these mechanisms in China. More precisely, it is necessary to explore why these market economy developed countries have traditionally used their credit transactions and guarantee systems, which have proven to be effective and have not been established in our country so far. In other words, what kind of economy and society are needed?