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第一章总则第一条为保障企业合法权益,取缔非法经营,维护社会经济秩序,确认企业法人行为能力,必须对企业投入资本数额的具实性与合法性进行认真的检查验证。为此,根据《中华人民共和国企业法人登记管理条例》、《中华人民共和国注册会计师条例》、《注册会计师验证投入资本规则(草案)》,以及国家现行财务会计等制度的规定,对验证国内企业投入资本(简称验资)的有关事项制定本暂行办法。
Chapter I General Provisions Article 1 For the purpose of safeguarding the legitimate rights and interests of enterprises, banning illegal operations, maintaining social and economic order, and confirming the capacity of corporate legal persons, we must conduct careful examination and verification of the actuality and legality of the amount of capital invested by enterprises. To this end, according to the “People’s Republic of China Corporate Governance Registration Regulations”, “People’s Republic of China Certified Public Accountants Ordinance”, “certified public accountants to invest capital rules (Draft)” and the provisions of the current national financial accounting system, the verification of domestic enterprises Investing in capital (hereinafter referred to capital verification) matters related to the enactment of this interim measure.