Share Transfer of Defective Investment A Forensic Accounting Appraisal

›› 2009 ›› Issue (01): 47-49.

Share Transfer of Defective Investment A Forensic Accounting Appraisal

YU You-da1, WANG Ye-ke2 (1. Zhejiang Weining Forensic Accounting Office, Hangzhou 310012, China;2. Zhejiang Sci-Tech University, Hangzhou 310018, China)

瑕疵出资股权转让探析——某公司瑕疵出资股权转让司法会计鉴定案例

于友达;王业可;

浙江韦宁会计师事务所;浙江理工大学经济与管理学院;

Abstract

Abstract: In judicial practice, problems of share transfer caused by defective investment are encountered frequently, and many involve disputes about the bearing of responsibilities. This paper, based on the analysis of a real case in Zhejiang province, discusses issues relating to forensic accounting appraisal and responsibility burden of share transfer of defective investment.

Key words: defective investment, share transfer, forensic accounting appraisal

摘要： 司法实践中,由瑕疵出资引发的瑕疵股权转让问题较为常见,相应瑕疵出资责任的承担问题引起纠纷不断,本文在对浙江某公司瑕疵出资股权转让司法会计鉴定案例解析的基础上,分析了相关的司法会计鉴定及股权转让的责任承担问题。

关键词: 瑕疵出资, 股权转让, 司法会计鉴定

YU You-da;WANG Ye-ke (. Zhejiang Weining Forensic Accounting Office;Hangzhou 00;China;. Zhejiang Sci-Tech University;Hangzhou 00;China). Share Transfer of Defective Investment A Forensic Accounting Appraisal[J]. , 2009(01): 47-49.

于友达;王业可;. 瑕疵出资股权转让探析——某公司瑕疵出资股权转让司法会计鉴定案例[J]. , 2009(01): 47-49.

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