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验证中外合资企业的投入资本,出具验资报告书,是中国注册会计师的法定业务之一。遵照我国的法律、法规,认真做好验资工作。对于维护中外投资各方利益,贯彻我国对外开放政策具有重要意义。现将近年来我所对中外合资企业投入资本验证工作的作法简要介绍如下。一、验证资本的依据中国注册会计师受理委托对合资企业的投入资本进行验证审查时,应遵循我国有关合资企业的法律、法规、
It is one of the statutory businesses of Chinese CPAs to verify the investment capital of Chinese-foreign joint ventures and issue capital verification reports. In accordance with our laws and regulations, we will do a good job in capital verification. It is of great significance to safeguard the interests of all parties involved in Chinese and foreign investment and implement China’s open policy. Now we have briefly introduced the practice of investing capital verification in Sino-foreign joint ventures in recent years. I. Basis for verification of capital China’s certified public accountants accepted the entrustment of the joint venture’s investment capital for verification and inspection, and should follow the relevant laws and regulations of the joint venture in China.