根据《公司法》和《企业法人登记管理条例实施细则》的规定,企业实收资本必须真实。可是在实际工作中,不少企业存在实收资本不实,甚至搞无本经营的情况。表现形式主要有:一是将银行负债冒充实收资本;二是存在名义上的实收资本,实际上资金不到位;三是无形资产低值高估,夸大其实际价值,导致实收资本严重不实;四是实收资 According to the provisions of the Company Law and the Detailed Rules for the Implementation of the Regulations Governing Registration of Corporate Corporations, the paid-in capital of enterprises must be real. However, in actual work, many enterprises have paid-in capital inaccurate and even engage in no-cost management. The main manifestations are: First, the bank liabilities posing as paid-up capital; Second, there is nominal paid-up capital, in fact, capital is not in place; Third, intangible assets overvalued low value, exaggerate its actual value, resulting in serious paid-up capital FALSE; Fourth, real funding