摘要
验证资本金是民间审计的重要内容之一,且是风险较大的一项审计业务,人们往往只是在被审计单位推向法庭后才意识到验资的风险所在,而缺乏对资本金作用的基本认识。本文主要回答:股东对被投资企业的要求权性质?资本金对企业的作用?怎样认识没有资本金的企业?为什么内部股东有足够的资本还要向外部筹集权益及债务资本?
The verification of capital is one of the procedures in the civil audit. It is an audit business with certain risk. People tend to recognize its risk only after the unit audited is taken to court, with little knowledge of the function of capital. The article will give answers to the following: 1.The nature of the stockholder's claim to the invested enter-prise. 2.The function of the capital to the enterprise. 3.How to ascertain an enterprise with no capital? 4.Why an internal stockholder with enough capital still raise external rights, interests and debt capital?
出处
《天津市财贸管理干部学院学报》
2001年第2期22-23,共2页
Journal of Tianjin Institute of Financial and Commercial Management
