新旧《公司法》最低资本额制度之比较

我国旧《公司法》对公司最低出资额的规定较为严格，不仅公司设立的门槛，不利于经济的发展，而且不能有效地保护债权人的利益。新《公司法》对有限责任公司最低资本额制度作了较大的修改。此次修改顺应了我国目前经济发展形势，适应了国际竞争的环境。新《公司法》最低资本额制度对我国经济发展具有积极的作用。

A Comparison of the Institution of Minimum Amount of the Registered Capital in the Revised and the Abolished Company Law of China

The abolished Company Law of China had a rigid stipulation for the institution of minimum amount of the registered capital, it not only increased the standards of the establishment of company, being not good to the economic development, but also failed to protect legitimate rights and interests of creditors effectively. The revised Company Law of China did a big amendment to it. This amendment followed the present domestic economic development trend and the intemational competitive environment. The institution of minimum amount of the registered capital in the new law has a positive impact and a positive social effect on the nation＇s eco- nomic development.