超越与反思:从企业年检制度到企业信息公示制度

Surpass and Rethink:from Enterprise Annual Inspection System to Enterprise Information Publicity System

2013年修改的《公司法》对公司资本制度进行了重大改革。作为改革的配套措施之一,国务院于2014年2月印发了《注册资本登记制度改革方案》,决定废止行之多年的企业年检制度,转而实行企业信息公示制度。同年10月,《企业信息公示暂行条例》正式施行。从年检制度转轨到信息公示制度,是我国商事登记领域的重大制度变革。与年检制度相比,企业信息公示制度无论是在价值取向,还是在政府职能定位方面均有重大转变,实现了理念与制度创新。然而,实践中有关信息公示与企业信用之间关系的误解,以及信息公示的边界如何确定,有必要予以澄清;同时,鉴于信息公示法律责任机制的贫乏与羸弱,亦需进一步加以改进和完善。

The Company Law,which was revised in 2013,has made major reforms in the company capital system.As one of the measures for the reform,the State Council issued the Reform Program on the Registration System of Registered Capital in February 2014,deciding to abolish the enterprise annual inspection system which had been implemented for many years,and to implement the enterprise information publicity system instead.In October,the Interim Regulation on Enterprise Information Publicity came into force.The transition from annual inspection system to information publicity system is a major system reform in the field of commercial registration in China.Compared with the annual inspection system,the enterprise information publicity system has significant changes both in value orientation and in the positioning of government functions,and realizes the innovation of ideas and systems.However,it is necessary to reflect on the misunderstanding about the relationship between information publicity and enterprise credit,and how to define the boundary of information publicity.In addition,in view of the lack and weakness of the legal liability mechanism of information publicity,it needs to be further improved and perfected.