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

Deepening the reform of the business system will help transform the functions of the government,improve the business environment and stimulate market vitality.Since the reform of the business system,the number of market players has increased significantly and the business environment has improved significantly.As a new regulatory means in the reform of commercial system,the system of enterprise annual report publicity complies with the development trend of the new era and abandons the traditional way of compulsory administrative supervision,which is conducive to urging enterprises to operate in accordance with the law and promoting the benign operation of the social credit system.Today,with the vigorous development of market economy,the original commercial system has been unable to adapt to the needs of developing social economy,which seriously restricts the development of China’s economy and society under the new situation.The third plenary session of the 18 passed "the central committee of the communist party of China on comprehensively deepen reform certain major issue decision",decided to reform the system of commercial registration,from the previous "heavy light regulatory approval" into a "light weight regulation of examination and approval",made clear to comprehensively deepen reform,promote and decentralization,the transformation government function,optimize the business environment,stimulate the market vitality and creativity.An important part of the reform of the industrial and commercial registration system is to change the enterprise annual inspection system into the enterprise annual report publicity system.Any unit or individual can inquire the enterprise annual report information through the enterprise credit information publicity system,so as to make the enterprise relevant information transparent.In the reform plan of registered capital registration system issued by the state council on February 7,2014,it was proposed for the first time to change the annual inspection system of enterprises to the annual report publicity system of enterprises.Subsequently,on August 7,2014,the provisional regulations on enterprise information publicity was issued,which came into effect on October 1,2014.Afterwards supervision to ensure that "things" to run effectively,the state administration for industry and commerce has formulated the "interim measures for enterprise of the public information spot","interim measures for enterprise operation exception list management","interim measures for individual and industrial and commercial door annual report","interim measures for farmers’ professional cooperatives of the annual report of the public","industrial and commercial administration management interim provisions on the administrative penalty information bulletin," interim measures for serious illegal faithless list management "six supporting department regulations,perfecting detailed the corporate annual reports,abnormal spot check,the management of the public information list,serious illegal breach of list management system of enterprises.After the exploration and operation in recent years,the legal system of annual report publicity system has seen its embryonic form.However,there is no denying that the annual report of the public system has exposed many problems in the implementation process,such as the rigid constraints of the annual report is too small to cause the market main body value degree is not enough,the accuracy of the annual report data needs to be improved,the related laws and regulations is not perfect enough,under the background of commercial system reform,how to let reform dividends to benefit the public,as well as effective market regulation is particularly important.In deepening the reform of system of commercial affairs,the key period to construct the new regulatory system,fully understand the importance of corporate annual reports publicity system and conduct the thorough research to the annual report of the enterprise publicity system is very important,it is also the focus of the article research,on the basis of previous scholars research results in this paper according to agricultural areas in heilongjiang province,market regulation,the actual status of the annual report from the enterprise publicity system,analyzes on the problems existing in the annual report disclosure regime,and then puts forward reasonable Suggestions,through theoretical research to guide practice work,hope that through research to our country enterprise annual report disclosure regime to provide certain help for the development and perfection,Finally achieve the purpose of efficient market regulation.