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最近,笔者接触到这样一起验资诉讼案:吉林H公司因购销合同纠纷诉重庆S公司,吉林省某法院于1995年6月29日判决S公司在当年12月31日前分期偿还H公司人民币280万元,而S公司直至1999年仍未履行判决。出于无奈,H公司于1999年6月向法院申请执行。法院经过调查,发现S公司已无偿还能力,且S公司的注册资金实际并未到位。在该公司成立时,是重庆某会计师事务所为其出具了验资报告。法院遂将该事务所裁定追加为被执行主体,事务所提出执行异议,但法院仍然对事务所予以了强制执行。 我们姑且不论事务所是否出
Recently, I came into contact with such capital verification lawsuit: Jilin H Company sued Chongqing S Company for the purchase and sale contract dispute, and a court in Jilin Province ruled on June 29, 1995 that Company S paid off the installment of H Company RMB 2.8 million by December 31 of the same year Yuan, and S Company still did not fulfill the judgment until 1999. Out of frustration, H company in June 1999 to apply for the implementation of the court. After the court investigation, found that S company has no ability to repay, and S company’s actual registered capital actually not in place. At the time of establishment of the company, it was a certified accountant of Chongqing that issued a capital verification report for it. The court then appealed the firm’s decision as the subject of enforcement, and the firm filed an enforcement objection, but the court still enforced the firm’s enforcement. Let’s not matter whether the firm is out