Do you need to report the flow of funds to shareholders?

Need. According to the query of Article 164 of the Company Law of People's Republic of China (PRC), it shows that the company's capital flow needs to be reported to shareholders. At the end of each fiscal year, the company prepares financial and accounting reports, which are audited by accounting firms according to law, and prepared in accordance with laws, administrative regulations and the provisions of the financial department of the State Council.