一、引言中国的公司资本制度改革始于2013年10月国务院公布的《注册资本登记制度改革方案》,同年12月,中国人民代表大会常务委员会通过了《公司法》与《公司登记管理条例》的修改方案。改革方案主要是放松了注册资本登记条件。除法律、法规另有规定的特殊主体外,如采取募集方式设立的股份有限公司、商业银行、外资银行、金融资产管理公司、信托公司、财务公司、金融租赁公司、汽车金融公司、消费金融公司、货币经纪公司、村镇银行、贷款公司、农村信用合作联社、农村资金互 I. Introduction China’s reform of the corporate capital system started with the “Registration Capital Reform Scheme” promulgated by the State Council in October 2013. In December of the same year, the Standing Committee of the National People’s Congress passed the “Company Law” and the “Regulations on the Administration of Company Registration” The revised program. The reform program is mainly to relax the registration conditions of registered capital. In addition to laws and regulations otherwise stipulated by the special subject, such as by way of offering set up joint-stock companies, commercial banks, foreign banks, financial asset management companies, trust companies, financial companies, financial leasing companies, auto finance companies, consumer finance companies , Money brokers, village and town banks, loan companies, rural credit cooperatives, rural mutual funds