“实”字当头验好资○东乐山会计师事务所余农根据《公司法》《企业法人登记管理条例》和有关会计制度规定，企业的设立、变更和年检，都必须委托注册会计师进行验资，这是法定的程序和监督、管理制度。目前，由于法制观念较淡薄，验资工作粗放，致使一些涉及验资责任的经... According to the “Company Law”, “Regulations on the Registration of Enterprise Legal Persons” and the relevant accounting rules, the establishment, alteration and annual inspection of enterprises must be entrusted to a certified public accountant for capital verification, This is a statutory procedure and supervision and management system. At present, due to the weak legal concept, extensive capital verification work, resulting in some involving capital verification responsibility ...