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中外合资企业的资木是代表投资人的利益,资本的多少关系到合营各方在企业中的权利,它是分享利润和分担风险及亏损的依据。根据规定,合营各方按照合同规定的期限缴清各自的出资额后,应由中国注册的会计师验证,出具验资报告,由合营企业据以发给出资证明书。注册会计师进行验资工作时,应掌握四个原则,即平等互利、维护主权,于法有据和实事求是的原则。验资的步骤,分为三个阶段: 一、准备阶段首先要取得合营各方原有营业登记执照,核实投资者是否是经济实体。然后合营企业提供经国家批准的成立文件、合同、章程、可行性研究报告,营业登记执照以及董事会各项决议,财务会计帐册凭证等书面证明资料。确定验资工作的基本依据,根据委托人要求综合拟定验资工作计划。
The resources of Sino-foreign joint ventures represent the interests of investors. The amount of capital relates to the rights of the parties to the joint venture. It is the basis for sharing profits and sharing risks and losses. According to the regulations, after the parties to a joint venture pay off their respective capital contributions in accordance with the time limit specified in the contract, they shall be verified by a certified public accountant in China and issue a capital verification report. The joint venture shall issue a capital certificate accordingly. When a certified public accountant conducts capital verification work, he should master four principles: equality, mutual benefit, safeguarding sovereignty, and the principles of law and facts and seeking truth from facts. The steps of capital verification are divided into three phases: 1. In the preparation phase, the original business license of the parties to the joint venture must first be obtained to verify whether the investor is an economic entity. The joint venture then provides documentary documents, contracts, articles of association, feasibility study reports, business registration licenses, resolutions of the board of directors, financial accounting book certificates, and other written certification materials that have been approved by the state. Determine the basic basis for capital verification work, and formulate a capital verification work plan based on the requirements of the client.