国内工商企业验资,我省开展较迟。有不少具体问题,各兄弟省区会计师事务所的作法、认识颇多不一。例如,1990年《公证会计》第1期对注册资金列举了六个会计师事务所的界定,同一企业自有资金,有的验定为270万元,有的验定为432万元,相差162万元,差距达60％。今年5月黄山会议也是“百花齐放,百家争鸣”。下面仅就我们遇到的几个比较突出的问题,略抒愚见。一、年检验资依据的时间问题年检验资,理当以年度决算的资料为依据验证其实际自有资金,但企业实际委托验资的时间,往往离上年年终已久,资金变化很大。作者之见:年检验资原则上应以该年会计决算报表的日期12月31日为基期,但若实际验资时已离上年年末过久,似应改按接 The capital verification of domestic industrial and commercial enterprises was delayed in our province. There are quite a few specific issues. The practice and knowledge of the accounting firms of the fraternal provinces and counties are quite different. For example, the 1990 period of “Notary Accounting” listed the six accounting firms’ definition of registered capital. The same company’s own funds, some of which were verified as 2.7 million yuan, and some of which were verified as 4.32 million yuan, a difference of 162 yuan. Ten thousand yuan, the gap is 60%. In May of this year, the Huangshan Conference was also “a hundred flowers blossomed and one hundred schools of thought contend.” The following is only a brief look at some of the more prominent issues we have encountered. First, the time based on the annual inspection of the problem of annual inspection assets, should be based on the annual report of the data based on the actual verification of its own funds, but the actual commissioned by the company to verify capital, often from the end of last year, the long-term, great changes in funding. Author’s opinion: In principle, the annual inspection capital should be based on the fiscal year ended 31 December as the base period. However, if the actual capital verification period has been too long from the end of the previous year, it may be appropriate to