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为了加强以实物、知识产权、土地使用权等非货币财产出资的评估管理,规范以非货币财产出资评估行为,财政部、国家工商总局于2009年3月30日,联合下发了《关于加强以非货币财产出资的评估管理若干问题的通知》(财企[2009]46号)(以下简称《通知》)。《通知》指出,投资人以非货币财产出资的,以及在验资或申请工商登记时,验资机构或投资人发现用作出资的非货币财产与评估基准日时的资产状态、使用方式、市场环境等方面发生显著变化,
In order to strengthen the assessment and management of the contribution of non-monetary property in kind, intellectual property and land use rights, and standardize the evaluation of the contribution of non-monetary property, the Ministry of Finance and the State Administration for Industry and Commerce jointly issued the Circular on Enhancing Notice on Certain Issues Regarding Evaluation and Management of Non-monetary Assets (Caiqi [2009] No. 46) (hereinafter referred to as the “Notice”). The Circular states that when an investor contributes non-monetary property and the capital verification or application for business registration is made, the capital verification institution or investor discovers the state of assets, the mode of use and the market environment at the time of reference for the non-monetary assets used for contribution and the valuation reference date And other aspects of significant changes,