As for the acquisition of minority shareholders' equity, the responsibility for the legality and compliance of the source of funds is mainly borne by the major shareholders. For minority shareholders, it is enough to get the money, and generally do not investigate the source of funds. When minority shareholders are legal persons, they need to pay attention to the source of funds and explain the consistency or inconsistency between the bill voucher and the purchase contract due to the requirements of their own financial norms.