金融机构为出资人出具出资证明,仅是金融机构多种资信证明行为中的一种。[1]在现实生活中,有人将这种行为理解为企业设立的验资行为,这是误解。因为金融机构对拟设立企业资产状况的直接了解仅限于其在金融机构存入的货币情况,而对企业的其他财产状况不可能准确把握。尤其在 Financial institutions to provide capital contribution for the investors, only a variety of financial institutions to prove credit behavior. [1] In real life, it is misunderstood that someone interpreted this behavior as the capital verification act established by the enterprise. Because the financial institutions to establish a direct understanding of the state of assets of the enterprise is limited to the monetary conditions of its deposits in financial institutions, and other property of the enterprise can not accurately grasp the situation. especially in