新疆财经
新疆財經
신강재경
Finance & Economics of Xinjiang
2009年
4期
81~83
,共null页
企业验资注册审计 信贷风险 “五核实”
企業驗資註冊審計 信貸風險 “五覈實”
기업험자주책심계 신대풍험 “오핵실”
Audit of Registered Enterprise Capita; Credit Risk; ＂Five- Confirmation＂
企业虚假验资注册在银行法人信贷业务中几乎成为企业骗取银行贷款惯用的手法。而企业因虚假验资、增资注册增加企业资本金，从而美化企业资产质量，以达到银行准入标准，致使银行信贷风险加大，最终形成不良信贷资产。本文从审计角度揭示企业虚假验资注册的表现形式、危害及银行信贷的薄弱环节，总结审计查证企业虚假验资注册的手段，以揭示信贷风险，达到防范风险的目的。
企業虛假驗資註冊在銀行法人信貸業務中幾乎成為企業騙取銀行貸款慣用的手法。而企業因虛假驗資、增資註冊增加企業資本金，從而美化企業資產質量，以達到銀行準入標準，緻使銀行信貸風險加大，最終形成不良信貸資產。本文從審計角度揭示企業虛假驗資註冊的錶現形式、危害及銀行信貸的薄弱環節，總結審計查證企業虛假驗資註冊的手段，以揭示信貸風險，達到防範風險的目的。
기업허가험자주책재은행법인신대업무중궤호성위기업편취은행대관관용적수법。이기업인허가험자、증자주책증가기업자본금，종이미화기업자산질량，이체도은행준입표준，치사은행신대풍험가대，최종형성불량신대자산。본문종심계각도게시기업허가험자주책적표현형식、위해급은행신대적박약배절，총결심계사증기업허가험자주책적수단，이게시신대풍험，체도방범풍험적목적。
Enterprises often make fake registered capital to cheat loans from banks, which becomes common practice in corporation credit business. However, fake registered capital or similar practice could beautify the quality of enterprise assets and reach the bank credit threshold, which will increase loan risk and finally become bad assets. The paper discloses the forms and dangers of fake registered capital and weak points of bank risk management, summarizes ways to audit fake registered capital to avoid credit risk.
