《中国注册会计师》2001年第1期发表了李晓慧、孙林的《导致注册会计师验资风险的事项分析》(以下简称《导文》)，文中提出：“如果丙方出资人没有资金，私下协议由其他出资人代为垫付……，但一旦出资人之间出现矛盾，其权责无法私下调和，需要司法介入时，代为出资方可能会控 “China Certified Public Accountants” issued in 2001 No. 1 Li Xiaohui, Sun Lin “lead to CPA verification risk analysis of matters” (hereinafter referred to as the “guide text”), the article states: "If the sponsor is not funded, private agreement By other contributors on behalf of ... ..., but once the conflict between investors, their rights and responsibilities can not be private reconcile the need for judicial intervention, on behalf of the sponsor may be controlled