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随着时代的进步和全球经济环境的巨变,对于公司资本制度的改革呼声越来越高,作为公司资本制度的重要组成部分—最低注册资本限额无疑备受考验。2013年10月25日,国务院总理李克强主持召开了国务院常务会议,会议中明确了彻底取消注册资本的最低限额规定,这是继1993年设立注册资本的最低限额到2005年降低后的又一次重大改革。结合我国现阶段的国情,此项举措不仅适应了国际潮流,同时也极大地促进了我国经济的迅速发展。本文主要从与国外相关制度对比的角度来对此次改革的合理性及其意义进行分析。
With the progress of the times and the drastic changes in the global economic environment, the reform of the company’s capital system has become increasingly demanding. As an important part of the company’s capital system, the minimum registered capital limit is undoubtedly well tested. On October 25, 2013, Premier Li Keqiang chaired a State Council executive meeting. The meeting set out the minimum amount for the complete cancellation of registered capital. This is yet another major issue following the reduction of the minimum amount of registered capital established in 1993 to 2005 reform. Combined with the national conditions of our country at the present stage, this measure has not only adapted to the international trend but also greatly promoted the rapid economic development of our country. This article mainly analyzes the rationality and significance of this reform from the perspective of comparison with the relevant foreign systems.