The Research Of The Enterprise Credit Information Based On Annual Report Disclosure System

Although the establishment of annual report disclosure system and the relevant laws are effective in the fields of information service and regulation since 2014,there are still potential risks to improve enterprise credit because of the poor information coverage,less pre-judgment of information and the low information truth degree,etc.Based on the domestic and foreign research,the thesis describes the enterprise credit publicity system in detail and points out the main characteristics of the regulations,the order and the efficiency.Moreover,the thesis analyzes the phenomena,the problems and the possible reasons of the annual report disclosure system.The thesis confirms and analyses the three significant factors---the asymmetry,the transparency and the transmission of information,by using game theory under the repeated game on game theory with the asymmetry of information.To prove the importance and necessity of the publicity of the enterprise credit information,the thesis assesses the theoretical support and the reliable experimental data based on assumptions and model analysis,Finally,suggestions of policy have been put forward to the exterior element—government.For one thing,the government should reinforce the system and the macrocontrol policies of the annual report disclosure.For another thing,the government should establish the guaranteed management system through making fully use of the advantage of government’s policy.Meanwhile,concrete measurements could be generated by specifically evaluating policy.