Enterprise annual report is the abbreviation of enterprise annual report. It is an annual report on the disclosure of information such as the general situation of production and operation and financial status during the reporting period, and it is the core of the enterprise information disclosure system.
The audit report is a summary of the company's operation and financial situation in the past year by the tax department. Audit can't be issued casually. It is an audit report provided to the company by people from accounting firms in various ways, which has certain legal effect.
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The main contents of the "annual report" of an enterprise include the capital contribution and assets of the company's shareholders (promoters). Enterprises are responsible for the authenticity and legality of the annual report, and the industrial and commercial authorities may conduct spot checks on the publicity contents of the annual report of enterprises.
Upon inspection, if it is found that the annual report of an enterprise conceals the real situation and practices fraud, the industrial and commercial authorities will punish it according to law, and inform the public security, finance, customs, taxation and other relevant departments of the information such as the legal representative and responsible person of the enterprise, thus forming "one place is illegal and everywhere is restricted".
Enterprises that fail to publish their annual reports within the prescribed time limit will be listed in the list of business anomalies by the industrial and commercial authorities. If an enterprise fulfills its obligation to publicize the annual report within 3 years, it may apply for restoring the normal filing status; If it has not been fulfilled for more than 3 years, the industrial and commercial authorities will permanently list it in the "blacklist" of serious illegal enterprises.
Baidu Encyclopedia-Enterprise Annual Report System