| 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 |
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| 引用本文： | 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].中国司法鉴定,2009(1):47-49. |
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| 作者姓名： | 于友达 王业可 |
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| 作者单位： | 1. 浙江韦宁会计师事务所,浙江杭州,310012
2. 浙江理工大学经济与管理学院,浙江杭州,310018 |
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| 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。
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| 关 键 词： | 瑕疵出资 股权转让 司法会计鉴定 |
Share Transfer of Defective Investment A Forensic Accounting Appraisal |
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| YU You-da,WANG Ye-ke.Share Transfer of Defective Investment A Forensic Accounting Appraisal[J].Chinese Journal of Forensic Sciences,2009(1):47-49. |
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| Authors: | YU You-da WANG Ye-ke |
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| Institution: | 1. Zhejiang Weining Forensic Accounting Office;Hangzhou 310012;China;2. Zhejiang Sci-Tech University;Hangzhou 310018;China |
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| 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. |
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| Keywords: | defective investment share transfer forensic accounting appraisal |
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