Who writes the annual report of a listed company? The annual report of a listed company is generally

Hello There are several parts in the annual report The audit report is issued by an accountant, that is, the accountant of the year hired by the listed company; Report on the work of the Board of Directors and the Board of Supervisors.

The work report is supposed to be formed by the meeting of the board of directors and the board of supervisors, but the author is generally the secretary of the board of directors of the listed company.

Office (Office of the Secretary of the Board of Directors, also known as ** Department) is responsible for writing; The rest of the content is basically written by the Secretary of the Board of Directors.

The person who writes the report is usually together, but in fact, it is written by one person, and the audit report is issued by the accountant, and the writer just uses it to glue it. From the point of view of writing, there are no specific requirements for an annual report, a clerk.

can be written, but the person in charge of the annual report is generally the secretary of the board of directors or the representative of the first affairs, and the secretary of the board of directors (secretary of the board of directors) is one of the executives of the listed company, who is directly responsible for the information disclosure of the listed company and has a secretary of the board of directors; **The position of affairs representative is lower than that of the secretary of the board of directors, but he is also familiar with the information disclosure and corporate governance of listed companies.

The personnel of the system are equivalent to the assistants of the secretary of the board of directors, and also have the certificate of secretary of the board of directors.

Accountant of the current year employed by the listed company; The work report of the board of directors and the work report of the board of supervisors should be formed by the meeting of the board of directors and the board of supervisors, but the writer is generally the secretary of the board of directors of the listed company (the office of the secretary of the board of directors, also called the ** department) is responsible for writing; The rest of the content is basically written by the Secretary of the Board of Directors.

Further information: The report that reflects the company's performance prepared and published by the listed company at a specified time in accordance with the relevant laws and regulations is called a periodic report. Periodic reports include annual and interim reports.

The annual report is a comprehensive summary of the company's operating conditions for the fiscal year. The interim summary is a summary of the company's semi-annual operating conditions. The report of the listed company disclosing certain events that may have a greater impact on the market of the listed company in accordance with relevant laws and regulations is called an interim report.

Interim reports include announcements of major events and announcements of acquisitions. After the revision of the "Company Law" and the "** Law", it is conducive to more enterprises to become listed companies and companies listed and traded corporate bonds. Article 50 of the ** Law stipulates:

When applying for listing of shares, one of the conditions that must be met is that "the total share capital of the company shall not be less than RMB 30 million". Compared with the original 50 million yuan, the threshold for small and medium-sized enterprises to become listed companies has been greatly reduced. The original "1,000 people, 1,000 shares" requirement has also been removed.

At this stage, it is more conducive to the implementation of the requirements of "establishing a 'green channel' to support Zhongguancun enterprises in the Shenzhen SME Board" in the "Meeting Minutes on Several Policies and Measures to Support and Strengthen Beijing Zhongguancun Science and Technology Park".

Of course, the ** exchange may stipulate listing conditions higher than those specified in the preceding paragraph, and report to the ***** regulatory authority for approval. In addition, Article 79 of the Company Law stipulates that "the establishment of shares shall be initiated by two or more than 200 persons", and Article 81 "the establishment of shares by means of initiation and establishment shall be ......The initial capital contribution of all promoters shall not be less than 20% of the registered capital", which is also much more relaxed than the original. According to Article 16 of the ** Law, one of the conditions for the issuance and listing of bonds is that "the net assets of the shares shall not be less than RMB 30 million, and the net assets of the limited liability company shall not be less than RMB 60 million".

At present, the criteria for who can become a company listed and traded on corporate bonds are vague. In fact, it is often large enterprises that become listed and traded corporate bonds. What is more noteworthy is that Article 23 of the ** Law stipulates:

Approval of applications for the issuance of corporate bonds by authorized authorities".

The annual report of a listed company is prepared by the financial department of the listed company.

The annual report of the company is a written report material on the financial status of the company's operation prepared by the board of directors and reported to the relevant competent authorities and the general meeting of shareholders.

Generally, it includes: the company's profit and loss statement, the company's main business activities, major changes in fixed assets, the issuance of new shares, the issuance of bonds, donations, the list of active directors, the opinions on dividend distribution, the content of the contractual relationship between the directors and the company, the details of the agreement between the directors to purchase the company's shares or bonds, the current status and proposals of the reserves, etc.

Legal basis: Article 134 of the Company Law of the People's Republic of China When a company is approved by the ***** Supervision and Administration Agency to issue new shares to the public, it must announce the prospectus and financial accounting report of the new shares, and prepare a false stock subscription letter.

The provisions of Articles 87 and 88 of this Law shall apply to the public offering of new shares by the company.

At the end of the first quarter, the annual report of the previous year must be disclosed, and it is possible to apply for an extension until the end of April at the latest.

Information disclosure is the obligation of listed companies, listed companies will publish annual reports to the market after the end of a fiscal year, the annual report reflects the operating conditions of a listed company, investors need to pay more attention to this, so what are the main contents of the annual report of listed companies?

1. The main contents of the annual report of the listed company include: company profile, summary of accounting data and business data, changes of shareholders and shareholders, brief introduction of the general meeting of shareholders, report of the board of directors, report of the board of supervisors, major events, financial reports, and other relevant information of the company.

2. The most important content in the annual report of a listed company is the financial report: the most important content of the financial report is the financial statement of the listed company. The financial statements are composed of three parts, one is the balance sheet, the second is the income statement, and the third is the cash flow statement.

3. The balance sheet reflects the assets and liabilities of listed companies: investors need to pay attention to the asset-liability ratio of listed companies and the main composition of assets and liabilities; The income statement reflects the profit status of the listed company, but the profit of the listed company does not necessarily mean that it has cash income, so when paying attention to the profit, it is also necessary to pay attention to the main profit of the **, if the proportion of accounts receivable is relatively large, this may mean that the cash flow situation of the listed company will deteriorate.

The above is an introduction to the content of the annual report of listed companies, I hope the answer will be helpful to you.

2) Information on the existence status of the enterprise, such as the opening, closure and liquidation;

3) Information on the investment and establishment of enterprises and the purchase of equity;

4) If the enterprise belongs to a limited liability company or a share, its shareholders or promoters subscribe and pay in the amount of capital in the office, the time of capital contribution, the method of capital contribution and other information;

5) Information on equity changes such as equity transfer of shareholders of limited liability companies;

7) Information on the number of employees, total assets, total liabilities, external guarantees, total owners' equity, total operating income, main business income, total profits, net profits, and total tax payments.

We can check the company's annual report in the national enterprise credit information publicity system. 2.In accordance with the relevant provisions of the Interim Regulations on the Disclosure of Enterprise Information, enterprises are required to submit an annual report to the national enterprise credit information publicity system every year and publicize it to the public.

3.It is up to the company to decide whether or not to disclose this type of information to the public.

1. Open the National Enterprise Credit Information Publicity System**;

2. Enter the business license number directly;

3. Find the company you want to inquire;

4. Click on the company to inquire about the annual report information.

0 How to query the results of the annual report:

1. Enter the Xiechuang network (formerly China Industrial and Commercial Registration Network).

2. Enter the city where the enterprise belongs and click the "Enterprise Inquiry" button.

3. Enter the "Industrial and Commercial Enterprise Inquiry System", enter the enterprise name, click on the query, and click on the details of the query result.

Key points for reading the company's annual report.

1. "The company's financial status" can see the year-on-year growth rate of main business profit and total net profit, from which the company's development trend can be seen.

2. The company's investment. In particular, some new stocks and sub-new shares should pay attention to the progress of their investment projects.

3. The development plan of the new year, find out whether there are places in the company's development plan that are consistent with the market hotspots.

The company's official website, or ** in the software - can be found below.