企业年报
Search documents
经营主体速看!山西2025年报攻略(一图全解)
蓝色柳林财税室· 2026-01-07 10:22
欢迎扫描下方二维码关注: TX SUPER (一)企业及其分支机构、农民专业 合作社及其分支机构、个体工商户年报时 间为2026年1月1日至2026年6月30日。 (二)外国(地区)企业常驻代表机 构年报时间为2026年3月1日至2026年6月30日。 程宾宣示 线 | 一是登录国家企业信用信息公示系统 ( 山西 )(网址:https://sx.gsxt.gov.cn/index. html)的"企业信息填报"模块报送; 二是登录山西省市场监督管理局门户网 站(网址:https://scjgj.shanxi.gov.cn),通过首 页的"办事指南――年报信息填报"模块报送; 三是关注"山西市场监管"微信公众 号,通过"网上服务 -- 微信年报"模块报送。 四是通过山西省政务服务网、"三晋 通"(支付宝、微信 )小程序的高效办成 一件事专区――"企业数据填报"入口报送。 线下报送仅适用于个体工商户,可以向属 地市场监督管理部门报送纸质年度报告。鼓励个 体工商户选择线上方式报送年度报告。 活價景 经营主体应当如实填报年度报告,并对报 送公示信息的真实性、准确性、完整性负责。 企业未按照规定期限公示年度报告的,由 ...
中国四部门提醒企业做好2025年年报 打击财务造假
Xin Lang Cai Jing· 2025-12-24 11:38
四部门督促企业,保证财务数据真实、准确、完整反映企业财务状况、经营成果,严禁财务造假、突击 业绩等行为。对近年来问题多发频发的重点领域,加大会计核算和报表编制审核力度,严禁曲解准则、 设计复杂交易以调节利润、虚假转让资产、规避监管要求。 四部门还要求会计师事务所在年报审计过程中,守住诚信操守底线,筑牢法律法规红线。其中,要重点 关注虚构收入、财务"洗澡"、资金占用、业绩变脸、重大会计差错、大额资金流出、退市风险等问题, 及时有效识别企业舞弊造假、利益相关方配合造假、欺诈发行和上市后持续造假等行为。(完) 中新社北京12月24日电 (记者 赵建华)临近年底,中国财政部、国务院国资委、国家金融监管总局、中 国证监会近日联合发文,提醒企业严格执行会计准则,做好2025年年报,打击和遏制财务造假行为。 上述四部门要求企业编制年报,严格执行财政部发布的企业会计准则、企业会计准则解释、企业会计准 则应用指南、会计处理规定等有关规定,不得编制或提供不符合国家统一的会计制度要求的会计信息。 在此基础上,需要特别关注长期股权投资,固定资产,无形资产,数据资源,资产减值,或有事项,收 入,政府补助,企业合并,租赁,金融工具,标准 ...
深化信用监管,护航全市经营主体高质量发展
Qi Lu Wan Bao· 2025-07-01 21:22
Core Viewpoint - The article discusses the implementation of 13 key measures by the Liaocheng Market Supervision Administration to enhance the business environment through credit regulation and support for enterprises [1][2][3] Group 1: Enhancing Enterprise Activity - The Liaocheng Market Supervision Administration has launched a high-standard enterprise data reporting initiative, collaborating with nine departments to create a comprehensive implementation plan [1] - The initiative aims to improve the annual reporting process, with a reported public disclosure rate of 85.06% as of June 10 [1] - Activities such as "Annual Report Service Month" have been organized to proactively address challenges faced by businesses, promoting integrity and stable development [1] Group 2: Optimizing Regulatory Mechanisms - A "general + professional" credit risk classification system has been implemented, allowing for differentiated regulatory approaches based on the credit risk levels of enterprises [2] - The "double random, one public" inspection method has been adopted to reduce redundant checks, with 146 tasks conducted and 68.43% of inspections being joint efforts [2] - These measures aim to minimize disruptions to normal business operations and enhance the overall business environment [2] Group 3: Strengthening Credit Empowerment - The market supervision system has conducted 30 credit promotion activities to enhance compliance and credit levels among enterprises [3] - A streamlined credit repair service has been introduced, resulting in the restoration of 9,422 businesses from abnormal operation lists and a significant reduction in required documentation [3] - Future initiatives will focus on credit commitment management and the establishment of a credit compliance system to foster a culture of trust among businesses [3]
桐庐市场监管局“年报三乐章”:奏响企业信用与发展新旋律
Jiang Nan Shi Bao· 2025-06-23 15:20
Core Viewpoint - The article emphasizes the importance of annual reports for businesses, highlighting their role in maintaining credibility and ensuring sustainable development. The efforts of Tonglu County's Market Supervision Administration to enhance annual report compliance among local enterprises are detailed. Group 1: Annual Report Compliance Initiatives - The Market Supervision Administration has implemented a dual-service model ("online + offline") to improve awareness of annual reporting among newly established enterprises, providing tailored guidance and anti-fraud resources [1] - A dynamic management list has been established for key enterprises that previously failed to report on time, with dedicated personnel tracking compliance. Currently, the annual report rate for these key enterprises has reached 88%, significantly reducing the risk of being listed as operating abnormally [1] Group 2: Support for Abnormal Enterprises - The administration conducts telephone verifications and on-site visits to assess the actual operating status of enterprises listed as abnormal due to non-reporting. Customized services are offered to assist these businesses in credit restoration [2] - A total of 105 enterprises have successfully completed credit restoration, allowing them to operate more effectively and regain vitality [2] Group 3: Future Plans - The Market Supervision Administration plans to continue enhancing annual report services through diverse methods such as video promotions and on-site Q&A sessions, aiming to increase awareness and importance of annual reporting among business entities [2]