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关于企业的“本钱”,在有关法律、法规中,采用怎样的名称比较合适?是否可以采用统一的名称,反映各种不同企业的“本钱”?很值得推敲。到目前为止,反映企业“本钱”的名称,尚未统一。见诸有关法规和法律文件的,共有四个。一、“资金”。例如工商行政管理机关为公有制企业颁发的营业执照,将企业的“本钱”称之为“注册资金”。又如1992年11月30日财政部第4号令发布的《企业财务通则》第六条,也引用了“注册资金”这个名称。再如过去
With regard to the “capital” of a company, what kind of name is appropriate in relevant laws and regulations? Is it possible to adopt a unified name to reflect the “capital” of various companies? It is worthwhile to scrutinize it. So far, the name that reflects the “capital” of the company has not yet been unified. See the relevant laws and regulations and legal documents, there are four. First, “funds.” For example, a business license issued by the administrative department for industry and commerce for a publicly-owned enterprise will be referred to as “registered capital”. Another example is Article 6 of the “General Principles of Corporate Finance,” issued by the Ministry of Finance on November 30, 1992, which also quotes the name “registered capital.” Just like the past