近期,国务院召开常务会议讨论公司注册资本改革方案,倡议放宽注册资本登记条件,取消公司最低注册资本限额,将企业年检制度改为年度报告制度,放宽市场主体住所登记条件,加大企业诚信制度建设。取消公司注册最低资本限额制度是现代市场经济发展的必然结果,在配套制度完善的前提下仍然能够充分平衡债权人与投资者的利益。然而从域外司法实践情况看,我国如若正式取消注册资本最低限额制度还需构建完善的商业资信公示、查询制度,公司人格否认制度,信息披露等配套制度。 Recently, the State Council held a standing meeting to discuss the plan for the reform of registered capital of the company. It proposed easing the registration conditions for registered capital, canceling the minimum registered capital limit of the company, changing the annual inspection system to the annual reporting system, relaxing the registration conditions for market entities, and strengthening the construction of enterprise credit system . The system of canceling the minimum capital quota of the company registration is the inevitable result of the development of modern market economy and can still fully balance the interests of creditors and investors under the premise of complete supporting system. However, judging from the judicial practice in other countries, if China formally cancels the system of minimum capital for registered capital, it needs to set up a complete supporting system of commercial credit disclosure, inquiries system, corporate personality denial and information disclosure.