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在现实经济生活中,企业虚假出资的问题相当严重,几乎涵盖所有行业各种性质的大小企业,已经成为我国社会经济发展中的一大毒瘤。虚假出资形成的基本情形虚假出资的形成可以简单分为四种基本情形：一、实际并未出资如果企业实际没有出资而又获取了验资报告,一般是用虚假的出资资料骗取了注册会计师的信任,注册会计师很有可能存在验资程序不到位或验资证据不充分等问题,但也有可能与出资人或委托人串通一气,使得虚假验资资料能够蒙混过关,从而骗取会计师事务所的验资报告,骗取工商登记。
In real economic life, the problem of fictitious investment by enterprises is rather serious. Enterprises that cover almost all kinds of industries in all industries have become a major tumor in the social and economic development of our country. The formation of the basic situation of fictitious investment The formation of fictitious investment can be simply divided into four basic situations: First, the actual did not contribute If the business did not actually funded and access to capital verification report, the general is to use false investment information cheated the CPA’s trust , CPA is likely to exist in the capital verification process is not in place or inadequate verification of capital verification and other issues, but may also collude with the investor or the client, so that false capital verification information can be mixed to deceive the accounting firm’s capital verification report fraud business registration .