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“诚信尽职”、“不做假账”是法律、法规及职业道德对会计从业人员的基本要求,然而,现在的一些会计师事务所,为追逐眼前经济利益,抛弃职业道德,违背相关法律、法规,出具虚假验资报告,为社会经济的正常运行埋下了巨大隐患。从下面一例我们便可略窥一斑: 中国地质大学高科产业集团责任公司(以下简称“地大高科”)是由中国地质大学(武汉)出资98％,武汉集隆科技公司出资2％,于2001年组建的一家集团公司,注册资本为5000万元人民币,其中:实物资产3638万元,无形资产105万元,净资产
However, nowadays, some accounting firms abandon their professional ethics in pursuit of immediate economic interests and violate the relevant laws and regulations. However, due to the fact that “integrity is due diligence” and “not fake accounting” are the basic requirements of accounting practitioners in laws, regulations and professional ethics, , Issued a false capital verification report, laying a huge potential for the normal operation of the social economy. We can get a glimpse of the following example: China University of Geosciences Hi-Tech Industries Group Co., Ltd. (hereinafter referred to as “Vtech”) is funded by China University of Geosciences (Wuhan) 98%, Wuhan Jilong Technology 2%, in 2001 In the formation of a group company with a registered capital of 50 million yuan, of which: 36.38 million yuan in physical assets, 1.05 million yuan of intangible assets, net assets