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注册资本是指为设立企业在工商行政管理机关登记注册的资本总额,它一般用人民币表示,是企业对外偿付债务所负责任的限度,非法定程序不得减少,但可增加。实收资本是指实际投入企业的资本,即企业的资本总额扣除负债后的数额,它包括投入企业的现金、银行存款、房屋、机器设备、材料物资、无形资产等,是企业在某一特定时间上的实有资金,然而我们对企业进行审计时,发现不少企业注册资本大大高于实收资本。据对15户企业统计,企业注册资本大于实收资本的占13户,其中:注册资本大于实收资本20%的5户,注册资本大于实收资本30%的2户,注册资本大于实收资本40%的3户,注册资本大于实收资本50%以上的3户。企业注册资本大于实收资本造成了企业信用程度的下降,由于不具备实际偿还能力,一旦企业经营管理不善,造成严重亏损,不能清偿到期债务,企业将面临破产的境地,给国民经济的发展带来不利的影响,它产生的原因有以下四个方面:
Registered capital refers to the total amount of capital registered for the establishment of an enterprise in the administrative department for industry and commerce. It is generally expressed in renminbi. It is the limit for an enterprise to be responsible for repaying its debts. Non-statutory procedures may not be reduced but may be increased. The paid-in capital refers to the capital actually invested into the enterprise, that is, the amount of the total capital of the enterprise after deducting liabilities. It includes cash, bank deposits, houses, machinery and equipment, materials and materials, intangible assets, etc. The actual funds in time, however, when we audited the company, we found that the registered capital of many companies was significantly higher than the paid-in capital. According to statistics on 15 households, 13 companies have registered capital greater than paid-in capital, of which 5 are registered capital is greater than 20% of paid-in capital, and 2 are registered capital is greater than 30% of paid-in capital, and the registered capital is greater than the paid-in capital. 3 households with 40% of capital and 3 households with registered capital greater than 50% of paid-in capital. The registered capital of enterprises is higher than the paid-in capital, resulting in a decline in the creditworthiness of enterprises. Because they do not have the actual repayment ability, once the company is poorly managed, it will cause serious losses, and it will not be able to pay off matured debts. Enterprises will face bankruptcy and give rise to the development of the national economy. Bring negative influences. It has four reasons: