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资本金制度是企业法人制度的重要组成部分。我国“一五”以后逐步形成了高度集中的计划经济体制,自然没有建立资本金制度的必要。改革开放以来,我国相继颁布了《中外合资企业法》、《中外合营企业法》等有关法律法规,要求在外商投资企业中建立资本金制度。去年年底,财政部颁布了《企业财务通则》和《企业会计准则》,明文规定自今年7月1日起,我国境内的所有企业都建立资本金制度。对于为什么要建立资本金制度,理论界有一种流行的提法是“建立资本金制度,体现资本保全原则。”对此笔者不敢苟同。笔者认为,资本金制度与资本保全原则不完全是一回事,它们虽有联系,但更多的是差异。
The capital system is an important part of the corporate legal person system. After China’s “1st Five-Year” period, it has gradually formed a highly centralized planned economic system. Naturally, there is no need to establish a capital system. Since the reform and opening up, China has successively promulgated relevant laws and regulations such as the Sino-Foreign Joint Venture Law and the Chinese-Foreign Joint Venture Law, requiring the establishment of a capital system in foreign-invested enterprises. At the end of last year, the Ministry of Finance promulgated the “General Principles of Corporate Finance” and the “Accounting Standards for Business Enterprises”. It is stipulated that since July 1, this year, all enterprises in China will establish a capital system. There is a popular formulation in the theoretical circles as to why the establishment of a capital system is “the establishment of a capital system that embodies the principle of capital preservation.” I cannot agree with this. The author believes that the capital system and the principle of capital preservation are not exactly the same thing. Although they are related, they are more of a difference.