The object of this crime is the national industrial and commercial management system. China's Company Law sets strict conditions for the establishment of limited liability companies and joint stock limited companies. For example, Article 23 of the Company Law stipulates the minimum registered capital of a limited liability company; Article 152 stipulates the minimum amount of the total share capital of a joint stock limited company. This is very necessary for establishing the industrial and commercial enterprise system, standardizing the organization and behavior of the company and protecting the legitimate interests of the company, shareholders and creditors. Therefore, intentionally or negligently providing false certification documents may lead to the establishment of a limited liability company or a joint stock limited company that does not have the conditions for establishment. This undermines the relevant provisions of the Company Law and hinders the effective management of the company by the State Administration for Industry and Commerce.
The object of this crime is all kinds of false certification documents about the establishment or operation of the company provided by evaluation firms, certified public accounting firms, audit firms and other units or individuals, which mainly include the following categories:
(1) evaluation report. The appraisal report or certificate issued by the asset appraisal firm and appraiser to the promoters of the company that the registered capital is reduced by products, industrial property rights and patented technology.
(2) capital verification report. Certified public accountants or auditors check the registered capital of a company to determine whether it meets the relevant provisions of the company law.
(3) Verification report. In addition to verifying the capital situation, certified public accountants should also review the company's prospectus, balance sheet, income statement, company's economic income statement and provident fund withdrawal statement in the last three years, and then issue verification documents.