长期以来,我国公司资本制度的主要价值在于强化交易安全、维护债权人利益。这种观点也成为我国公司立法、执法和司法的基本指导思想。我国《公司法》对股东出资形式的规定对此也有着明显体现。但,严苛的资本制度,并未很好地保护交易安全及债权人利益,反而,抑制了资本的自由逐利空间。在当今域外各国公司资本制度逐渐走向宽松、灵活的背景下,从公司的商事本质出发,认真审视和检讨我国现行的股东出资制度,进而做出有利的制度安排极为必要。一、商事理念下我国公司股东出资形式的检讨 For a long time, the main value of our corporate capital system lies in strengthening transaction security and safeguarding the interests of creditors. This view has also become the basic guiding ideology of our country’s legislation, law enforcement and judiciary. China’s “Company Law” on the form of shareholder contributions also have a clear manifestation of this. However, the harsh system of capital did not properly protect the security of transactions and the interests of creditors. On the contrary, it restrained the free and profit-taking of capital. Under the background of lenient and flexible capital systems of companies in various countries outside our country nowadays, proceeding from the nature of the commercial nature of the company, it is extremely necessary to conscientiously review and review the current system of shareholder contributions in our country so as to make favorable institutional arrangements. First, the concept of business under the corporate shareholders in our country the contribution of a review