本文对中国和美国公司法定资本制度的构成和改革进行了阐述和对比。并以此为出发点,对法定资本制的内涵和理论基础进行反思,从而提出公司资本制度的改革应当以凸显公司资本的经营功能为目标,实现规范公司资本规则的性质由强制性向任意性的转变。 This paper elaborates and compares the constitution and reform of the statutory capital system of Chinese and American companies. And from this point of view, the connotation and theoretical basis of the statutory capital system are reconsidered. Therefore, the reform of the corporate capital system should be based on the objective of highlighting the operating functions of the company’s capital and to achieve the goal of standardizing the capital rules of the company from obligatory to arbitrary .