我国公司法第23条、第78条规定了有限公司和股份公司的最低资本限额。但是,公司法规定的公司最低资本限额的数额的确定,我们尽管不能得出精确的数据来源依据,但是我们应该可以考察出决定公司最低资本确定的函数原理。因此,本文从资本主义生产总公式以及会计恒等式两方面结合分析,推导出公司最低资本确定之函数原理。 Article 23 and Article 78 of the Company Law of the People's Republic of China stipulate the minimum capital limit of limited companies and joint-stock companies. However, the amount of the company's minimum capital allowance determined by the company law, although we can not derive a precise source of data, but we should be able to examine the functional principle of determining the minimum capital of the company. Therefore, this article combines the analysis of the general formula of capitalist production and the accounting identity to deduce the function principle of the minimum capital of the company.