Research On The Digital Divide In The Publicity System Of Corporate Annual Reports

Since the Third Plenary Session of the 18th Central Committee of the Communist Party of China,the reform of the commercial registration system has been steadily advancing.In 2014,with the successive implementation of the"Reform Plan of Registered Capital Registration System"and the"Provisional Regulations on Public Notice of Corporate Information",the corporate annual report publicity system was also officially implemented.Local governments have also set up regulations that are matched with the corporate annual report publicity system.The implementation of the annual report system will help to promote the construction of the credit system of the society,to promote the self-restraint of corporations,to form self-regulation of corporations,self-discipline of the business industry,social supervision and governmental regulation,so that the market environment can be further improved.As the corporate annual report work is based on the network platform---the National Enterprise Credit Information Publicity System,the digital divide also follows.The digital divide in this paper means that,in the background of the implementation of the annual report system,different publicity bodies have gaps of access and use of internet in the process of annual report work.These gaps lead to the obstruction of the annual report work,which is not conducive to the construction of the credit system of the society.The digital divide widely exists in various areas,one of which is the annual report work.How to narrow the digital divide in the annual report publicity work to speed up the construction of the social credit system is the urgent problem to be solved in the current annual reporting.By means of the methods of literature research and data analysis,this paper introduces the concept and connotation of the digital divide and the annual report publicity system,and analyzes the present situation of the implementation of the annual report system,and expounds the performance of the digital divide in the annual report publicity,and probes into the reasons for its production.It also makes reference to some practical experience to solve the problem of digital divide in several foreign countries,to probe into the countermeasures and methods suitable for China's national conditions,further to explore the measures to deal with the digital divide in the annual report publicity,to consolidate the results of the reform of commercial registration system and to realize the original intention of the corporate annual report publicity system.This paper is divided into five parts.The first part is the introduction.First of all,the research background,research purpose and significance of this paper are made clear.Researches about digital divide and the corporate annual report publicity system at home and abroad are analyzed and summarized,and the research methods and research framework of this paper are also described.In addition,the innovation and deficiency of this research are pointed out.This paper defines the subject as the digital divide in the corporate annual report publicity work.The second part describes the digital divide and corporate annual report publicity system,divided into three parts.Firstly,this paper expounds the theoretical origin,concept and connotation of the digital divide,and introduces the digital divide in the broad sense.Secondly,it explains the background and significance of implementation of the annual report publicity system,concept,publicity subject of enterprise annual report,as well as the related laws and regulations involved in the annual report publicity system.Finally,this paper discusses the connotation of digital divide in the publication of enterprise annual report,and explains the relationship between enterprise annual report and digital divide.The third part is the analysis of the present situation of the implementation of the annual report system.First of all,it introduces the connotation of the digital divide in the annual report work,which is the research object of this paper.Next,it describes the present situation of the implementation of the annual report publicity system,and the data of the annual reports on calendar basis of the city of C City in Anhui Province is taken as an example to reflect the digital divide.Finally,it points out the necessity of narrowing the digital divide in the annual report work and tries to explore the root of the digital divide.The fourth part introduces some practical experience of solving the digital divide in foreign countries.America is the oldest country to explore the digital divide.American government has taken a number of measures to transform the digital divide into digital opportunities and further bridge the digital divide;Singapore is seeking to popularize universal"digital literacy"and universal access to the network technologies;Sweden pays more attention to network information education,school education and adult education going hand in hand to bridge the digital divide.The valuable experience abroad provides some reference for narrowing the digital divide in the annual report publicity work in our country.The fifth part provides some countermeasures and suggestions to the digital divide in the annual report work.The current corporate annual report system is still in the initial stage,and the digital divide is inevitable.The author will combine foreign experience and the experience of practical work,and try to put forward some practical suggestions,which are divided into five aspects,which is to strengthen the construction of the network infrastructure,strengthen the public network information consciousness,reduce cost of the public network,carry out the training of network education and establish the unified network platform of multi-department to share information.The digital divide has seriously affected the implementation of public policies,not only in the publication of the annual report work,but also in other e-governmental work.The purpose of this paper is to explore the countermeasures of narrowing the digital divide in the annual report publicity work,in order to give some enlightenment to the problem of digital divide in other e-government work.