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验资是我国注册会计师特有的审计业务,也是我国公司设立、变更中关键的法定程序。关于验资风险及验资制度存废的讨论与研究学术界从未中断。本文对我国验资的历史背景和验资的含义进行了基本研究并通过对验资制度赖以生存的公司资本制度进行了理论分析,同时对我国《公司法》修改前后公司资本制度进行了比较分析,从而揭示《公司法》修改后的现有验资制度仍然存在的问题,并从现实和长远两个角度对现有验资制度提出了合理性的完善建议。
Capital verification is the unique auditing business of CPA in our country, and it is also the key statutory procedure in the establishment and change of our company. Discussions and research on the risk of capital verification and the verification system have been discontinued in academia. This paper makes a basic research on the historical background of capital verification in our country and the meaning of capital verification. Through the theoretical analysis of the capital system of the company on which capital verification system depends, and at the same time, it makes a comparative analysis on the capital system before and after the revision of “Company Law” Revealing the problems still existing in the existing capital verification system after the revision of the Company Law, and putting forward the reasonable suggestions for the improvement of the existing capital verification system from the realistic and long-term perspectives.