验资概念浅析

发布时间：2018-04-04 23:01

本文选题：验资机构　切入点：企业所有者权益　出处：《财会通讯》1996年08期

【摘要】：正要弄清验资的概念,我认为要弄清以下几个问题: 第一、验资的主体即验资机构。《中华人民共和国公司法》规定:“股东全部缴纳出资后,必须经法定的验资机构验资并出具证明。”那么,哪些机构才算是合法的验资机构呢?目前来看依法取得验资资格的社会中介机构只有会计师事务所和审计事务所。至于国有资产管理部门出具的开办(占用)登记表、年检登记表等,我认为不能作为资信证明取代验资。因为,它在进行开办(占用)登记、年检时不是站在独立的第三者的角度,而是站在管理国有资产管理者的角度,目的是核定单位国有资产,明晰产权关系,防止国有资产流失。第二、验资的对象即验资的客体。有人认为,验资是验证企业的总资产,企业有多少资
[Abstract]:In order to clarify the concept of capital verification, I think the following problems should be clarified: first, the main body of capital verification is the capital verification institution. The Company Law of the people's Republic of China stipulates: "after all the shareholders have paid their capital contribution,It must be verified and certified by a statutory capital verification institution. "So, which institutions are legitimate verification agencies?At present, only accounting firms and audit firms are the social intermediaries that legally obtain qualification for capital verification.As for the state-owned assets management department issued by the start-up (occupation) registration form, annual inspection registration form, I think can not be used as credit proof instead of capital verification.The reason is that when it conducts the registration of start-up (occupation), the annual inspection is not from the angle of an independent third party, but from the perspective of the manager of the management of the state-owned assets. The purpose is to verify the state-owned assets of the units and to clarify the property rights relationship.To prevent the loss of state assets.Second, the object of capital verification is the object of capital verification.Some people think that capital verification is to verify the total assets of the enterprise, and how much capital the enterprise has
【作者单位】：湖北云梦县财政局
【分类号】：F239

【相似文献】