摘要：随着社会经济的快速发展、现代企业制度的建立，公司制企业的登记数量越来越多，随之出现的问题也越来越多，如投资人通过虚假出资、中介机构非法垫资等一些违法途径骗取公司登记，验资机构为了生存在利益的驱使下出具虚假验资报告，把风险转移给登记机关，而我们注册登记机关由于受专业限制，在对验资报告审查中往往对验资报告的披露不能正确理解和把握，潜存很大的责任风险。越来越多关于验资方面的诉讼案发生，也都涉及到相关责任问题。
本文通过分析，指出了我国验资制度进退两难的处境、验资机构虚假验资以及验资机构虚假验资民事责任的归属存在纠纷等问题；通过分析其成因，提出了相关措施：公司资本制度的重新定位、简化增、减资程序，强化年检审计、验证的职能；验资制度与法律制度结合，保护债权人的利益、完善信用制度；完善验资的相关法律法规；加强对委托方诚信教育；强化相关机构的执业水平和监督管理能力、提高注册会计师的职业道德素质和法制意识等。
关键词: 验资，虚假验资，民事责任
Abstract:With the rapid development of social economy, the establishment of a modern enterprise system, the company registration number is more and more, then the problems more and more, such as investors through the false capital contribution, agency illegal mat endowment and so on some illegal way cheating the company registration, capital verification institution in order to survive in the interests of the capital verification report issued by driven by false, the risk transfer to the registration authority, and we register registration authority by professional limitation, capital verification report in to review to the disclosure of the often capital verification report that can not correctly understand and master, there are a lot of responsibility for the risk. More and more about the capital verification case happens, also involve responsibilities.
This article through the analysis, and pointed out the capital verification system dilemma of the situation, and the capital verification institution false capital verification and capital verification institution to false capital verification civil liability in dispute the belonging of the; Through the analysis of the causes, and put forward the relevant measures: company capital system rebranding, simplify the increase and concealing the program, strengthen auditing, verification of the functions of the yearly check; The capital verification system and legal system combining, protect the interest of creditor, perfect credit system; Perfect capital verification of the related laws and regulations; To strengthen the honesty education for the; Strengthening the professional level of relevant institutions and supervision and management ability, improve the certified public accountants professional morality and legal consciousness and so on.
Key words: capital verification, the false capital verification, the civil responsibility
