The Paris Agreement established an enhanced transparency system with comprehensive content and clear programs on the basis of existing experience. This system emphasizes on providing flexibility and the transparency-related support to developing countries，taking into the consideration that developing countries are in the lack of capacity and in the demand of capacity building. However，according to the items of the Paris Agreement，there are many crosscutting areas among the information covered by reporting and review under other items. There are many overlaps among accounting，compliance and global stocktake and other procedures，and also many overlaps between the new system and the existing mechanism. These issues are all needed to be solved on the follow-up negotiation work. The enhanced transparency system will bring influence to China，which calls for China to further strengthen the system of information statistics，reporting and verification mechanisms. China should actively participate in international transparency practices，strive to integrate with the international general rules，and promote the improvement of national governance capacity.