The Research On The The Responsibility Of Company Funding Testifying

Company funding testifying means the main body with special obligation offers testifying medi-announcement and assurance of facticity and validity of different funding of shareholders. Company investment certificate offers different testifying content according to different funding types. Company investment certificate mainly proves cash funding and non-cash funding. The non-cash funding mainly includes creditor's rights, stockholder's rights, intellectual property rights, service or the human power capital and so on. Company funding testifying liability refers to what the company funding testifying organizaiton should undertake when it violates its obligation. Company funding testifying liability is mainly the civil liability. the main imputation principles are intentional responsibility principle and non-intentional responsibility principle. Accountants advocate intentional responsibility principle as long as the investment proof's procedure conforms to authenticity. The funding testifying provider does not need to undertake the liability even if the report examing the capital does not tally with reality, But the legal session thought that the organization should undertake civil liability if its report examing the capital does not tally with reality. The latter stresses result authenticity. It is more reasonable to use intentional responsibility estimation principle. So that it is advantageous to both company protection and the third person, and can safeguard order in accountant vocation. The responsibility of company funding testifying includes the responsibility for the consigner, that is the company,for other shareholder,for the third person. The company funding testifying responsibility includes right infringement responsibility and violation responsibility. It undertakes both of these responsibilities for the consigning company. But academia is inclined to violation responsibility. So adopting infringement responsibility for the third person as a result of the support from theory of contract relative principle, which can protect the third person's rights and interests. The actual goods investment mainly has creditor's rights, stockholder's rights, intellectual property rights, service or human capital and so on, which are forms of non-cash investment. The company funding testifying organization can be exempt from undertaking responsibility under certain situations. There are eight situations mainly including effectiveness relief, force majeure relief and so on.