| 探讨注册会计师在验资业务中存在的若干问题 |
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| 引用本文： | 陈素素,王泽霞.探讨注册会计师在验资业务中存在的若干问题[J].安徽工业大学学报(社会科学版),2000(2). |
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| 作者姓名： | 陈素素 王泽霞 |
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| 作者单位： | 杭州电子工业学院工商管理学院，杭州电子工业学院工商管理学院 浙江 杭州 310012，浙江 杭州 310012 |
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| 摘 要： | 注册会计师事业对促进社会经济发展有着重要意义。本文针对目前注册会计师验资业务中存在的现行法律法规衔接不够、虚假验资、企业隐瞒事实真相骗取验资报告等问题,提出建立健全法律体系,修订相关法规条款、加强处罚力度、加强验资年检工作等措施,以便更好地发挥注册会计师的经济鉴证职能。
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| 关 键 词： | 验资 经济鉴证 相悖问题 年检 |
On Several Existing Issues of Certified Public Accountant (CPA) in Cheeking-capital Business |
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| Authors: | CHENG Su-su WANG Zhe-xia |
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| Abstract: | The Utilily of CPA in China is so significant to promoting the social economy development. In accordance with the existing issues of CPA in checking-capital business such as: laws and rules & regulations are not linked enongh, false cheking-capital, enterprise hiding the true facts for frandulent checking-capital report, etc, and this artide puts forward the measures such as:construct perfecting legal system,review related clause of rules & regulations,inflect severe punishment,strengthen annual checking-capital etc. So as well make full use of the function of CPAS' economical proofs. |
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| Keywords: | checking-capital economical proofs problem of paradox annual-checking |
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