为正确执行有关司法解释，规范金融机构不实或者虚假验资案件的审理和执行，现就有关问题规定如下：一、出资人未出资或者未足额出资，但金融机构为企业提供不实、虚假的验资报告或者资金证明，相关当事人使用该报告或者证明，与该企业进行经济往来而受到损失的，应当由该企业 In order to correctly implement the judicial interpretation and to standardize the trial and execution of fictitious capital verification cases by financial institutions, the relevant provisions are hereby formulated as follows: I. The contributors are unaffiliated or not fully funded but financial institutions provide enterprises with false and fake Of the capital verification report or proof of funds, the parties involved in the use of the report or prove that the economic dealings with the business and suffered losses, it should be the business