论我国公司最低注册资本制度改革及公司信用保障

摘要

Company Law's revision in 2014 canceled the minimum registered capital, i.e. a company can be founded with"zero dollar"in theory, except that when there are special rules in the special industry. This paper, based on the studies of the history of minimum registered capital systems in China and the legislations on minimum registered capital abroad and in Hong Kong, Macao and Taiwan areas of China, analyzes the advantages and disadvantages of minimum registered capital systems.The author believes that the abolition of minimum registered capital system is the choice of history. By using the legislation experience at home and abroad, this paper puts forward some suggestions in order to establish and improve company's credit protection.%2014年《公司法》的修改，除对特定行业另有规定外，取消了公司最低注册资本限额的规定，理论上可以实现“零首付”出资。本文从最低注册资本在我国的历史沿革，国外及港澳台地区对于注册资本最低限额的规定，以及对最低注册资本制度的利弊分析，笔者认为取消最低注册资本制度是历史的选择。同时借鉴国内外立法经验，笔者提出建议意见，以建立和完善对公司信用的保障。