The material bases of company credits can be reinforced by focusing on company capital with the aid of the system to rule against the juridical person of a company or to deepen the management of a company 完善公司治理结构有助于提升公司履行义务的诚意；以授权资本制为核心，同时辅之以公司法人格否认制度和深石原则，可以强化公司信用的物质基础。
