Research On The Publicity System Of Enterprise Annual Report Under The Background Of The Reform Of Commercial Registration System In China

The implementation of the annual reporting system is one of the key contents of the reform of the industrial and commercial registration system.February 7,2014,the State Council approved and published the "registered capital registration system reform program"(hereinafter referred to as "program"),which clearly "the annual inspection system for enterprises to the enterprise annual report publicity system." Prior to this,Shenzhen,Shanghai,Xiamen and other places to carry out the industrial and commercial registration system reform,the annual report system carried out a preliminary exploration,summed up a lot of useful experience.The reform of the commercial registration system and the emergence of the annual reporting system are not overnight.With the slowdown in China's economic growth,rising labor costs,poor investment environment,deterioration of market competition and other issues followed,which forced the government to China's political and economic development reform,and the core of the reform is the market and to the administration The The emergence of the annual publication system will help promote the construction of social credit system,reduce the government's direct intervention to the enterprise,realize the social public demand and protect the balance of business secrets.This paper is divided into five parts:The first part,the introduction part mainly includes the question and the research significance,the research summary,the research method,the paper main innovation and the insufficiency four sect.The second part is the theoretical basis of the publicity system of the annual report of the enterprise,that is,the background of the implementation,the significance of the establishment of the annual report publicity system.The third part is the present situation and the existing problems of the enterprise annual report publicity system,and discusses the value orientation of the reform of the commercial registration system in China.The basic value orientation of commercial registration legislation should be safe and efficient.Specifically,in terms of the choice of value orientation of China's commercial registration legislation,it is necessary to maximize the efficiency of the transaction on the basis of security and efficiency as the goal,and to ensure the security of basic transactions.This paper describes thestatus quo of the city from the perspective of macro and micro in two aspects,and analyzes the existing problems from three aspects: the legal system,the content and the supporting measures of the system.The fourth part is the study of foreign related system and reference.Whether it is civil law system or Anglo-American legal system,its industrial and commercial annual reporting system are already provided.And China's previous implementation of the annual inspection system,its nature is also a supervision and inspection.In addition,although each country's annual report or annual inspection department is not the same,but also belong to the registration authority.The fifth part is the proposal to perfect the publicity system of annual report of Chinese enterprises.China's current enterprise annual report system is still in its infancy,the supporting measures have not yet reached an agreement.The author will combine the foreign practice,and the problems encountered in our practice try to put forward some practical measures,with a view to our company's annual report system as soon as possible to improve the revelation,thus releasing more business reform dividends.