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《物权法》已由第十届全国人民代表大会第五次会议2007年3月16日通过,自2007年10月1日起施行。《物权法》是规范财产关系的基本法律,调整因物的归属和利用而产生的民事关系,包括明确国家、集体、私人和其他权利人的物权以及对物权的保护等。根据审计准则的规定,注册会计师执行验资业务时应当对股东出资财产的权属进行确认,包括:该财产出资前是否归股东所有;出资后权属是否转移给被投资单位;出资的财产权利是否完整,包括是否设有担保物权和是否存在权利争议等。这些事项的确认实际上是物权归属的确认,注册会计师应当根据《物权法》有关规定进行审验,避免因物权归属不符合法律规定而导致的验资风险。
The “Property Law” has been adopted by the Fifth Session of the Tenth National People’s Congress on March 16, 2007, with effect from October 1, 2007. The Real Right Law is the basic law regulating the relations of property and adjusts the civil relations arising from the attribution and utilization of the property, including clarifying the real rights of state, collective, private and other right holders and the protection of real rights. According to the provisions of the auditing standards, certified public accountants shall verify the ownership of the capital contributions of the shareholders when performing capital verification business, including: whether the capital is owned by the shareholders before the capital contribution; whether the ownership is transferred to the invested entity after the capital contribution; Complete, including whether there is a security interest and whether the existence of rights disputes. The confirmation of these matters is actually the affirmation of the ownership of real right. The certified public accountant shall conduct the examination according to the relevant provisions of the Real Right Law to avoid the risk of capital verification due to the non-compliance of the ownership of the real right with the law.