二、將企業年(nian)檢制(zhi)度改為企業年(nian)度報告(gao)公示(shi)制(zhi)度是企業監管制(zhi)度的重大(da)創新

　　企(qi)(qi)業(ye)年(nian)度(du)檢(jian)(jian)驗是企(qi)(qi)業(ye)登記機關依法按年(nian)度(du)根據企(qi)(qi)業(ye)提交的(de)(de)年(nian)檢(jian)(jian)材料(liao)，對與(yu)企(qi)(qi)業(ye)登記事(shi)項有(you)關的(de)(de)情況進(jin)行(xing)定期檢(jian)(jian)查的(de)(de)監督管(guan)理制度(du)。伴(ban)隨(sui)著我(wo)國經濟管(guan)理體制轉型，企(qi)(qi)業(ye)年(nian)度(du)檢(jian)(jian)驗制度(du)在監督管(guan)理中發揮過積極作用(yong)，但也存在一些(xie)弊端(duan)。注冊資本(ben)登記制度(du)改(gai)革(ge)后，隨(sui)著企(qi)(qi)業(ye)登記條件隨(sui)之(zhi)放寬，企(qi)(qi)業(ye)數量(liang)勢必大幅(fu)增加，繼續沿用(yong)原有(you)的(de)(de)管(guan)理方式難以適應“寬進(jin)嚴(yan)管(guan)”的(de)(de)要求(qiu)。

　　《方案》將(jiang)現(xian)行企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)年度檢(jian)(jian)驗(yan)制度改(gai)為企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)年度報告公(gong)(gong)(gong)示制度，一方面充分借助信(xin)息(xi)(xi)化(hua)技術手段，采取網上(shang)申報的(de)方式，便于(yu)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)按時申報；另一方面，強化(hua)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)義務，要(yao)求其向社(she)會(hui)公(gong)(gong)(gong)示年報信(xin)息(xi)(xi)，供(gong)社(she)會(hui)公(gong)(gong)(gong)眾(zhong)查詢(xun)。與現(xian)行的(de)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)年度檢(jian)(jian)驗(yan)制度相比較，對(dui)(dui)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)監(jian)管會(hui)更加有(you)效。這個(ge)改(gai)革把(ba)傳統的(de)通(tong)過年檢(jian)(jian)的(de)方式，市(shi)場主體向監(jian)管部(bu)門負責，改(gai)為市(shi)場主體通(tong)過有(you)關信(xin)息(xi)(xi)的(de)公(gong)(gong)(gong)示向社(she)會(hui)負責，突出了(le)(le)(le)信(xin)息(xi)(xi)公(gong)(gong)(gong)示的(de)服(fu)務功能(neng)。任何單(dan)位和(he)個(ge)人都可以(yi)在市(shi)場主體信(xin)用信(xin)息(xi)(xi)公(gong)(gong)(gong)示系(xi)統上(shang)來(lai)(lai)查詢(xun)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)有(you)關信(xin)息(xi)(xi)。對(dui)(dui)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)來(lai)(lai)說，也不用每年年檢(jian)(jian)都要(yao)跑工商部(bu)門了(le)(le)(le)，減輕了(le)(le)(le)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)負擔。同時，增強了(le)(le)(le)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)披(pi)露(lu)信(xin)息(xi)(xi)的(de)主動性，也就增強了(le)(le)(le)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)對(dui)(dui)社(she)會(hui)負責的(de)意識。這會(hui)使社(she)會(hui)公(gong)(gong)(gong)眾(zhong)便于(yu)了(le)(le)(le)解企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)情況，促進企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)自律(lv)和(he)社(she)會(hui)共治，維護良好的(de)市(shi)場秩序。

　　《方(fang)案》將年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)公(gong)(gong)示(shi)(shi)作(zuo)為(wei)(wei)(wei)企(qi)業(ye)(ye)(ye)的(de)(de)一項法定(ding)(ding)義務。企(qi)業(ye)(ye)(ye)每(mei)年(nian)(nian)(nian)在規定(ding)(ding)期限(xian)內通過(guo)市(shi)場(chang)(chang)主體信(xin)用(yong)信(xin)息公(gong)(gong)示(shi)(shi)系統向工商(shang)行(xing)(xing)政(zheng)(zheng)管(guan)理機(ji)關(guan)(guan)(guan)報(bao)(bao)(bao)(bao)送年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)，并向社(she)會公(gong)(gong)示(shi)(shi)，供社(she)會公(gong)(gong)眾查(cha)詢(xun)，企(qi)業(ye)(ye)(ye)對年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)的(de)(de)真(zhen)實(shi)性、合法性負(fu)責，這為(wei)(wei)(wei)政(zheng)(zheng)府(fu)相關(guan)(guan)(guan)部(bu)門有(you)(you)(you)效(xiao)采集和(he)社(she)會公(gong)(gong)眾查(cha)詢(xun)企(qi)業(ye)(ye)(ye)真(zhen)實(shi)狀況奠定(ding)(ding)基礎。工商(shang)行(xing)(xing)政(zheng)(zheng)管(guan)理機(ji)關(guan)(guan)(guan)通過(guo)抽(chou)查(cha)的(de)(de)方(fang)式(shi)對企(qi)業(ye)(ye)(ye)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)公(gong)(gong)示(shi)(shi)的(de)(de)內容進行(xing)(xing)監(jian)管(guan)，將未按規定(ding)(ding)報(bao)(bao)(bao)(bao)送公(gong)(gong)示(shi)(shi)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)的(de)(de)企(qi)業(ye)(ye)(ye)載(zai)入(ru)經(jing)營(ying)(ying)異(yi)常名錄(lu)，以(yi)信(xin)用(yong)監(jian)管(guan)方(fang)式(shi)取代行(xing)(xing)政(zheng)(zheng)處罰方(fang)式(shi)，達到引(yin)導(dao)企(qi)業(ye)(ye)(ye)規范經(jing)營(ying)(ying)的(de)(de)目的(de)(de)。同時(shi)，將年(nian)(nian)(nian)度(du)(du)檢(jian)驗(yan)改為(wei)(wei)(wei)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)公(gong)(gong)示(shi)(shi)，也有(you)(you)(you)利于避免市(shi)場(chang)(chang)主體因(yin)疏忽大(da)意而(er)(er)陷入(ru)不可逆轉(zhuan)的(de)(de)退市(shi)境地，彰顯(xian)政(zheng)(zheng)府(fu)服(fu)務功能。對于經(jing)檢(jian)查(cha)發(fa)現企(qi)業(ye)(ye)(ye)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)隱瞞真(zhen)實(shi)情(qing)況、弄虛作(zuo)假(jia)的(de)(de)，和(he)對未按規定(ding)(ding)報(bao)(bao)(bao)(bao)送公(gong)(gong)示(shi)(shi)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)(bao)告(gao)而(er)(er)被載(zai)入(ru)經(jing)營(ying)(ying)異(yi)常名錄(lu)或“黑名單”的(de)(de)企(qi)業(ye)(ye)(ye)，工商(shang)行(xing)(xing)政(zheng)(zheng)管(guan)理機(ji)關(guan)(guan)(guan)將企(qi)業(ye)(ye)(ye)法定(ding)(ding)代表人、負(fu)責人等(deng)信(xin)息通報(bao)(bao)(bao)(bao)公(gong)(gong)安、財政(zheng)(zheng)、海關(guan)(guan)(guan)、稅務等(deng)有(you)(you)(you)關(guan)(guan)(guan)部(bu)門，各有(you)(you)(you)關(guan)(guan)(guan)部(bu)門采取相關(guan)(guan)(guan)信(xin)用(yong)約束措施，從而(er)(er)更(geng)有(you)(you)(you)效(xiao)地監(jian)管(guan)企(qi)業(ye)(ye)(ye)，促進其誠信(xin)守法經(jing)營(ying)(ying)。

　　三(san)、完善(shan)信(xin)用約(yue)束機制，促進社(she)會誠信(xin)建設

　　《方案》提出了通過完善信用約束機制等監管措施來推動實現“嚴管”。實施注冊資本登記制度改革以后，市場主體數量會快速增長。“寬進”情況下如何“嚴管”是新形勢下政府迫切需要解決的問題。目前條件下，充分運用現代信息技術手段，以信用信息公示系統為依托，通過完善信用約束機制，實現協同監管，是一個可行而有效的手段。