摘要：隨著社會經濟的快速發展、現代企業制度的建立，公司制企業的登記數量越來越多，隨之出現的問題也越來越多，如投資人通過虛假出資、中介機構非法墊資等一些違法途徑騙取公司登記，驗資機構為了生存在利益的驅使下出具虛假驗資報告，把風險轉移給登記機關，而我們注冊登記機關由于受專業限制，在對驗資報告審查中往往對驗資報告的披露不能正確理解和把握，潛存很大的責任風險。越來越多關于驗資方面的訴訟案發生，也都涉及到相關責任問題。

　　　本文通過分析，指出了我國驗資制度進退兩難的處境、驗資機構虛假驗資以及驗資機構虛假驗資民事責任的歸屬存在糾紛等問題；通過分析其成因，提出了相關措施：公司資本制度的重新定位、簡化增、減資程序，強化年檢審計、驗證的職能；驗資制度與法律制度結合，保護債權人的利益、完善信用制度；完善驗資的相關法律法規；加強對委托方誠信教育；強化相關機構的執業水平和監督管理能力、提高注冊會計師的職業道德素質和法制意識等。

關鍵詞: 驗資，虛假驗資，民事責任

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