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什么叫验资?验资就是验证企业实际投入的注册资本。外商投资企业(含中外投资企业、中外合作企业和外商独资企业)由合资、合作各方或外商申请,有关部门批准,国家工商行政管理部门核准登记,颁发了营业证书,该企业即告成立。合资、合作各方投资及独资的外商出资后,还要由注册会计师进行查验核实各方实际出资额,并出具验资报告书,这就是外商投资企业验资工作。本文将对外商投资企业的验资工作的主要问题作粗浅的探讨。一、对外商投资企业验资的依据对外商投资企业要进行验资,在我国有关涉外法律、法规等文件中有许多明确的规定。主要有:
What is capital verification? Capital verification is to verify the actual investment of the registered capital of enterprises. Foreign-invested enterprises (including Chinese and foreign-invested enterprises, Sino-foreign cooperative enterprises and wholly foreign-owned enterprises) shall apply for joint ventures, cooperative parties or foreign businesses, approve them with relevant departments, register with the state administration for industry and commerce and issue business certificates. After the joint ventures and cooperative parties invest and the sole proprietorship of foreign investment, they shall be checked and verified by a certified public accountant to verify the actual capital contribution of all the parties and issue a capital verification report. This is the capital verification work of a foreign-funded enterprise. This article will discuss the main problems of capital verification for foreign-funded enterprises. I. Basis for Capital Verification of Foreign-Funded Enterprises To capital verification of foreign-invested enterprises, there are many explicit provisions in our country concerning foreign-related laws and regulations and other documents. There are: