目前，由于多方面原因，在驗資業務中存在著一些不容忽視的問題。本文就驗資業務的幾個技術問題及驗資報告的法律責任談點自己的看法，以期引起業內人士的關注。
　　
　　一、關于(yu)驗資業務的幾個技術問題

　　（一(yi)(yi)）關于驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)。由于作(zuo)(zuo)為(wei)(wei)(wei)(wei)注冊(ce)(ce)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師執業(ye)(ye)(ye)標(biao)準(zhun)的(de)(de)(de)《獨(du)立(li)審計(ji)(ji)(ji)實務(wu)公(gong)(gong)(gong)告(gao)--驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)》及(ji)相關執業(ye)(ye)(ye)規(gui)范指南均未對驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)作(zuo)(zuo)出(chu)(chu)(chu)(chu)明(ming)確規(gui)定(ding)(ding)(ding)，注冊(ce)(ce)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師在承接(jie)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)、出(chu)(chu)(chu)(chu)具(ju)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)報(bao)告(gao)時對委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)稱呼不(bu)一(yi)(yi)，使注冊(ce)(ce)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)報(bao)告(gao)的(de)(de)(de)標(biao)難(nan)性(xing)、統一(yi)(yi)性(xing)、規(gui)范性(xing)難(nan)以(yi)體(ti)(ti)現。筆者認為(wei)(wei)(wei)(wei)，驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)應該是有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)（或股(gu)(gu)份有(you)限公(gong)(gong)(gong)司(si)(si)）全(quan)體(ti)(ti)出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)（或全(quan)體(ti)(ti)股(gu)(gu)東(dong)(dong)）。因(yin)為(wei)(wei)(wei)(wei)，第(di)一(yi)(yi)，在設(she)立(li)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)時，擬設(she)立(li)的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)因(yin)為(wei)(wei)(wei)(wei)沒有(you)取(qu)得企業(ye)(ye)(ye)法(fa)(fa)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)營(ying)業(ye)(ye)(ye)執照(zhao)，尚不(bu)具(ju)備法(fa)(fa)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)資(zi)(zi)(zi)(zi)(zi)格，根本無民事權利能力和民事行為(wei)(wei)(wei)(wei)能力，不(bu)能作(zuo)(zuo)為(wei)(wei)(wei)(wei)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)約定(ding)(ding)(ding)書（委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)合同）的(de)(de)(de)當(dang)(dang)事人(ren)(ren)(ren)(ren)(ren)(ren)(ren)，也(ye)就不(bu)能成為(wei)(wei)(wei)(wei)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)報(bao)告(gao)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)。同理，擬設(she)立(li)的(de)(de)(de)"有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)（籌(chou)）"及(ji)"有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)籌(chou)委(wei)(wei)(wei)會(hui)(hui)(hui)(hui)"也(ye)不(bu)能成為(wei)(wei)(wei)(wei)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)。第(di)二(er)，有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)股(gu)(gu)東(dong)(dong)會(hui)(hui)(hui)(hui)、董事會(hui)(hui)(hui)(hui)也(ye)不(bu)宜成為(wei)(wei)(wei)(wei)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)報(bao)告(gao)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)。因(yin)為(wei)(wei)(wei)(wei)二(er)者只是公(gong)(gong)(gong)司(si)(si)內部組織機構(gou)。第(di)三，擬設(she)立(li)公(gong)(gong)(gong)司(si)(si)的(de)(de)(de)全(quan)體(ti)(ti)股(gu)(gu)東(dong)(dong)（全(quan)體(ti)(ti)出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)）是驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)。《公(gong)(gong)(gong)司(si)(si)法(fa)(fa)》規(gui)定(ding)(ding)(ding)，股(gu)(gu)東(dong)(dong)全(quan)部繳納出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)后，必須經(jing)法(fa)(fa)定(ding)(ding)(ding)的(de)(de)(de)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)機構(gou)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)并出(chu)(chu)(chu)(chu)具(ju)證(zheng)明(ming)。根據該條(tiao)的(de)(de)(de)含義，公(gong)(gong)(gong)司(si)(si)的(de)(de)(de)全(quan)體(ti)(ti)股(gu)(gu)東(dong)(dong)（出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)）自(zi)然應當(dang)(dang)作(zuo)(zuo)為(wei)(wei)(wei)(wei)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)，對其出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)進行審驗(yan)(yan)(yan)(yan)。而(er)(er)且，依(yi)獨(du)立(li)審計(ji)(ji)(ji)的(de)(de)(de)產生基礎--受托(tuo)(tuo)(tuo)(tuo)經(jing)濟責(ze)任關系看(kan)，所有(you)注冊(ce)(ce)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師審計(ji)(ji)(ji)、驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)的(de)(de)(de)委(wei)(wei)(wei)托(tuo)(tuo)(tuo)(tuo)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)均應是企業(ye)(ye)(ye)所有(you)者即公(gong)(gong)(gong)司(si)(si)全(quan)體(ti)(ti)出(chu)(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)（股(gu)(gu)東(dong)(dong)）。事實上，注冊(ce)(ce)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師為(wei)(wei)(wei)(wei)股(gu)(gu)份有(you)限公(gong)(gong)(gong)司(si)(si)出(chu)(chu)(chu)(chu)具(ju)的(de)(de)(de)審計(ji)(ji)(ji)報(bao)告(gao)的(de)(de)(de)收件(jian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)即是"股(gu)(gu)份有(you)限公(gong)(gong)(gong)司(si)(si)全(quan)體(ti)(ti)股(gu)(gu)東(dong)(dong)"，而(er)(er)有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)與股(gu)(gu)份有(you)限公(gong)(gong)(gong)司(si)(si)在本質上并無差(cha)異(yi)，有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)的(de)(de)(de)驗(yan)(yan)(yan)(yan)資(zi)(zi)(zi)(zi)(zi)、審計(ji)(ji)(ji)報(bao)告(gao)也(ye)應統一(yi)(yi)為(wei)(wei)(wei)(wei)"有(you)限責(ze)任公(gong)(gong)(gong)司(si)(si)全(quan)體(ti)(ti)股(gu)(gu)東(dong)(dong)"。

　　（二）關于以實物及無形資產出資時財產權轉移手續。《公司法》規定，股東以實物、工業產權、非專利技術或者土地使用權（以下簡稱"非貨幣出資"）出資的，應當依法辦理其財產權的轉移手續。國家工商局第44號令《公司注冊資本登記管理暫行規定》（以下簡稱"暫行規定"）對股東如何辦理非貨幣出資的財產權轉移手續作了明確規定。股東或發起人凡未按照"暫行規定"辦理財產權轉移手續，未報公司登記機關備案或備案內容與公司章程規定的內容不符的，視為虛假出資。這樣就會產生一個問題，注冊會計師對尚未辦理財產權轉移手續的非貨幣出資出具了帶說明段的驗資報告后，股東或發起人沒有在公司成立后規定時間內（實物、工業產權、土地使用權為公司成立后半年，非專利技術為公司成立后一個月內）將財產權轉移手續報公司登記機關備案，或者備案內容與公司章程規定的內容不符則被視為虛假出資。這時，注冊會計師豈不是為虛假出資出具了驗資報告？注冊會計師是否應為該驗資報告承擔法律責任呢？在我國已發生了類似的法律訴訟案例。筆者認為，解決這一問題應首先明確：虛假出資與虛假驗資報告是兩個不同的概念。對上述視為虛假出資的情形，只要注冊會計師謹慎執業，并依據《注冊會計師獨立審計實務公告第1號--驗資》的要求出具真實、合法的驗資報告（如帶說明段的驗資報告），就不屬于虛假或不實的驗資報告。所以，為解決這一注冊會計師出具了真實、合法驗資報告而股東出資又被視為虛假出資的問題，應修訂相關法規和注冊會計師執業準則。目前，應從公司登記機關和會計師事務所兩方面加以監督檢查。作為公司登記機關，在發現公司未在規定期限內辦理財產權轉移手續并向其備案或備案內容與公司章程規定的內容不符的，應立即責令其改正，情節嚴重的，應撤銷公司登記。作為承辦驗資業務的會計師事務所，對尚未辦理財產權轉移手續的實物及無形資產出資，除出具帶說明段的驗資報告外，為盡可能全面化解驗資風險，應在規定的財產權轉移手續辦理期限內要求被審驗單位向會計師事務所提交已辦理財產權轉移手續的證明，并向工商登記機關函詢被審驗單位財產權轉移手續的備案情況。如在辦理財產權轉移手續的法定期限屆滿時被審驗單位沒有辦理財產權轉移手續或者沒有向公司登記機關備案或備案內容與章程規定的內容不符，應立即提請公司登記機關進行處理。