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企业年报公示制度的一个基本要求,是企业从自律出发,主动上报并公示其信息,这是信用监管中至关重要的一环,更体现出此次改革中创新的一面。真实、准确地“披露”自身信息将成为企业所需掌握的“新技能”。对于此项制度的重要意义及政府该从哪些角度进一步推动其实施,本刊专门约请中国人民大学法学院的刘俊海教授讲述了他的独到理解。
A basic requirement of the public announcement system for corporate annual reports is that starting from self-discipline, enterprises take the initiative to report and publicize their information, which is an essential part of credit supervision and reflects the innovative aspect of this reform. Real and accurate “Disclosure ” own information will become the “new skills ” required by the enterprise. The significance of this system and from what point the government should further promote its implementation, the magazine specifically invited Renmin University of China School of Law Professor Liu Junhai about his unique understanding.