在探讨资本保全的文章中,出现了“法律意义上的资本保全”的概念。笔者认为,目前虽然并未形成一个所谓“法律意义上的资本保全”的概念,但在我国公司法等法律制度中,明确规定了有关保护资本完整的内容,它既具有很丰富的内涵,又与会计学中的资本保全有很大差异。本文提出并探讨了这一问题。 In the article on capital preservation, there emerged the concept of “capital preservation in the legal sense.” The author believes that although the current concept of “capital preservation in the legal sense” has not been formed, in the legal system of our country, such as the Company Law, it clearly stipulates the content of protecting capital integrity. It not only has rich connotation, but also And accounting in the capital preservation are very different. This paper presents and explores this issue.