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本文通过对四种公司资本制度的本质的分析,认为我国2013年《公司法》修订后的资本制度是放松了的法定资本制,针对的是有限责任公司和发起设立的股份有限公司,以募集方式设立的股份有限公司依然实行2005年《公司法》修订确立的缓和的法定资本制度,有必要改革。授权资本制是当代公司资本制度的发展趋势,在我国有其存在的经济基础、法治基础,应当是我国公司资本制度的进一步改革的选择模式。
Based on the analysis of the essence of the four kinds of corporate capital system, this paper argues that the revised capital system of the Company Law of 2013 in China is a relaxed statutory capital system aimed at the limited liability company and the limited liability company which initiated the establishment. The establishment of a joint stock limited company still implements the relaxed statutory capital system as amended in the Company Law of 2005 and it is necessary to reform it. Authorized capital system is the development trend of the contemporary company’s capital system. In our country, it has its own economic base and the rule of law, which should be the choice mode for further reform of the corporate capital system in our country.