资本金制度是国家围绕资本金的筹集、管理及所有者的责权利等方面所作的法律规范。《企业财务通则》及有关行业的财务会计制度对此作出了系统的原则规定。但与一般原则相比,仍有若干例外的特殊规定。这些例外规定,主要反映在有关外商投资企业的法律法规中。一、关于投资主体。资本金按照投资主体可划分为国家资本金、法人资本金、个人资本金以及外商资本金等。其中个人作为投资主体的例外为:按照我国中外合资经营企业法、合 The capital system is the legal norm of the state surrounding the collection, management of the capital, and the rights and responsibilities of the owner. The “General Principles of Corporate Finance” and the financial accounting system of related industries have made systematic rules for this. However, there are still a number of exceptions to special rules compared to general principles. These exceptions are mainly reflected in laws and regulations concerning foreign-invested enterprises. First, on the subject of investment. The capital can be divided into state capital, corporate capital, personal capital, and foreign capital in accordance with the main investment. The exception for individuals as investment entities is: according to the laws and regulations of China’s Sino-foreign joint ventures