合营企业注册资本的验证,是企业开展正常生产经营活动和依法承担有限经济责任的基本依据。本文拟就实际工作中遇到有关验资手续的几个问题谈谈浅见。一、根据国家有关规定,“凡已批准的外商投资企业,于按合同规定收到资本后,必须委托注册会计师进行验证,并出具验资报告书,非经注册会计师验证的出资文件,不得作为出资的合法依据。”因此,对国营企业注册资本的验证是中国注册会计师的法定业务,企业必须委托会计师事务所办理。但目前,有些工商、审计、银行部门也在办理合营企业的验证工作,这是不符合国家有关规定的。二、企业可以结合自身 The verification of the registered capital of a joint venture is the basic basis for enterprises to carry out normal production and business activities and undertake limited economic responsibilities according to law. This article intends to talk about the actual work of the capital verification procedures to talk about a few questions. According to the relevant provisions of the state, “Where an approved foreign-invested enterprise, after receiving the capital according to the provisions of the contract, it must entrust a certified public accountant to verify and issue a capital verification report, not funded by a certified public accountant shall not be used as a contribution . ”Therefore, the verification of the registered capital of state-owned enterprises is a statutory business of a Chinese certified public accountant, and an enterprise must entrust an accounting firm to handle it. However, at present, some industrial and commercial departments, auditing departments and banking departments are also carrying out verification work on joint ventures, which is not in conformity with the relevant provisions of the state. Second, companies can combine their own