随着资本市场的发展,企业的组织形式、投资主体及出资方式的多元化格局的出现,注册会计师验资业务日趋复杂。如何提高验资报告的公信力,避免出现虚假验资成为目前验资业务发展的当务之急。提高验资报告的公信力,防范验资风险,就必须避免不实、虚假验资。 With the development of capital market, the organizational form of enterprises, the main body of investors and the diversified pattern of investment, the CPA capital verification business has become more and more complicated. How to improve the credibility of capital verification report, to avoid false capital verification has become the top priority of capital verification business development. Improve the credibility of capital verification report, to prevent capital verification risk, we must avoid false, false capital verification.