道德风险视域下职业经理人信用评价体系构建及测度：以重庆市为例

道德风险总是困扰着职业经理人群体，对企业发展产生不利影响。在实践中，作为建立健全社会信用体系的重要环节，职业经理人信用评价是防范职业经理人群体道德风险的基本思路和必要举措。本文基于马克思主义的理论启示，探索职业经理人三个维度的道德关系和道德风险，并围绕三个维度指向的个人信用、职业信用与职务信用等具体信用构成，阐述职业经理人信用评价内涵。进而，结合职业经理人信用评价内涵，构建系统应对道德风险的职业经理人信用评价体系，并以重庆为例进行实证测度。在此基础上，提出促进职业经理人道德意识与信用水平提升、实现新时代职业经理人群体高素质发展的对策建议。

Construction and Measurement of Professional Manager Credit Evaluation System under the Perspective of Moral Risk

Moral risk always perplexes professional manager group and produces unfavorable impact on enterprise development. In practice, as an important link to set up and perfect social credit system, the credit evaluation for professional managers is the basic method and necessary measure to keep away moral risk of professional manager group. Based on Marxism theory inspiration, this paper explores the three-dimensional moral relation and moral risk of the professional managers, expounds the credit evaluation connotation of the professional managers through the real credit compositions such as personal credit, vocational credit, duty credit and so on revealed by the three dimensions, furthermore, constructs professional manager credit evaluation system by replying to moral risk, then conducts empirical test on the system by taking Chongqing as an example, and based on that, puts forward the suggestions on boosting moral consciousness and credit level of the professional managers so as to realize high-quality development of the professional manager group at new era.