Research On Enterprise Information Publicity System

Enterprise information publicity system,as an important supporting measure for commercial registration system reform,involves corporate behavior regulation,government function transformation,market surveillance and so on.Information is a carrier of the credit,and the effective information transmission mechanism is the foundation of market entity's understanding of enterprise credit to further estimate trading or investment risk.Constrained by the market flaws in passing information itself,therefore the government bears establishing enterprise information transmission mechanism,which is a viable option.Based on understanding the role of enterprise information publicity system,study system running situation in practice pointed out the direction of the further perfect for us.Since enterprise information publicity system officially came into force in 2014,it rapid developed under the push of the State Administration of Industry and Commerce and local governments,and national enterprise credit information publicity system was established based on provincial enterprise credit information public platform,realizing one-stop query of enterprise information.But the actual operation situation reflects that the publication enterprise information system has many shortcomings: First of all,in the aspect of public information,mandatory public information disclosure is in good condition,but there is a serious shortage of voluntary disclosure of public information,which has an adverse effect on market entities' knowing about enterprise credit and the protection of interest of creditors;second,the regulation of the public information mainly relies on administrative power,and social supervision function is weak,which is not conducive to enterprise's good faith construction;third,there is lack of enterprises public information.The public enterprise information items in stipulation seems various,but those used to understand the status of the enterprise credit is less: fourth,the authenticity guaranty of enterprise public information is not enough.Spot check system of public information has flaws in the authenticity guaranty of information publicOrgans and administrative departments for industry and commerce shall be through a unified information standard of review,a sound system of the third party audit,to enhance the measures to improve,such as the random sample of targeted market regulators check deterrentAccording to the above problem,this paper argues that enterprise information publicity system should be improved from the following three aspects.First,this paper argues that the German enterprise accounting information publicity system are instructive to our country enterprise information public system in arrangement of public duty.Our country should build up the multi-level enterprise information publicity system,and divides enterprises into three types of large,medium-sized and small micro in accordance with enterprise scale,the stakeholders of enterprise and market share of the enterprise,making enterprises undertake the duty of information publicity by enterprise type from small to large with a ladder shape distribution.Second,the lack of social supervision seriously restricts the development of enterprise credit system,and introducing self-discipline organization supervision can be considered,and we attach great importance to the role of industry self-discipline organization in the enterprise credit information collection and release effect and flexible guiding behavior done for the enterprise,making up for deficiency of government supervision in the construction of enterprise credit.Finally,in the authenticity guaranty of enterprise information publicity,we should improve deterrent force of the inspection of market supervision department through uniform examination standards of industry and commerce department for the information,a sound audit system of third party,enhancing pertinence of random check and so on to guarantee the quality of enterprise public information.