风险投资机制在我国还属于新生事物,其各项制度建设还有待于进一步研究,本文仅对其中一个很重要的组成部分———风险投资企业资本制度进行探讨。结合最近修订的《公司法》有关精神,笔者认为新《公司法》在风险投资企业的出资方式、利润分配、资本规模、资本退出机制等方面的创新设置,将大大促进我国风险投资企业的发展。 Venture capital mechanism is still a new thing in our country, its system construction needs to be further studied. This article only discusses one of the most important components --- venture capital enterprise’s capital system. In light of the spirit of the recently revised Company Law, the author believes that the new “Company Law” will greatly promote the development of venture capital firms in China through innovative arrangements in terms of modes of investment, profit distribution, capital scale and capital withdrawal mechanism of venture capital firms .