论文部分内容阅读
验资是指注册会计师事务所依法接受委托,对被审验单位的实收资本及相关财产、负债的真实性、合法性进行审验,这是《中华人民共和国注册会计师法》赋予注册会计师事务所的职责。自我国注册会计师制度恢复以来,会计师事务所承担了大量的验资、审计业务,为我国市场经济体制的建立和完善做出了贡献。但在办理业务过程中,验资不实或验资虚假的情况确有存在,对市场经济的发展起了不利作用,有越来越多的会计师事务所因此受到惩罚。会计师事务所因虚假验资如何承担民事责任的问题,尽管《中华人民共和国注册会计师法》有规定,最高人民法院以法函(1996)56号文、法释(1997)10号文、法释(1998)13号文的形式予以司法解释,但仍显得过于笼统,操作性不强,以致在司法实践中出现了对验资单位承担验资不实责任的条件认识不一,在实体处理上对验资单位承担责任的方式、范围、顺序不统一的现象。本文依照法理和我国的立法精神及司法实践就验资单位验资虚假的民事责任中的几个法律问题作如下探讨。
Capital verification refers to the Certified Public Accountants firm entrusts according to the law to examine the authenticity and legitimacy of the paid-up capital of the inspected entity and related property and liabilities, which is the responsibility given to CPA firm by the Law of the People's Republic of China on Certified Public Accountants . Since the restoration of CPA system in our country, accounting firms have undertaken a large amount of capital verification and auditing business, which has contributed to the establishment and improvement of China's market economy system. However, in the process of handling business, the capital verification or false capital verification does exist, which has played a negative role in the development of the market economy. As a result, more and more accounting firms are punished accordingly. Although the “Law of the People's Republic of China on Certified Public Accountants” stipulates that the Supreme People's Court should take the law (1996) No. 56, the interpretation of the law (1997) No. 10 and the interpretation of law 1998) No. 13 to the judicial interpretation of the form, but still appears to be too general, operational is not strong, resulting in judicial practice appeared in the capital verification unit to assume unfair responsibility for the conditions of capital recognition is not the same, the physical treatment of capital verification unit Take the responsibility of the way, scope, order is not uniform phenomenon. This article, based on the law and the legislative spirit of our country and the judicial practice, discusses the following several legal issues in the civil liability of the capital verification unit for verification of falsehood.