Abstract: Chinas Company Law has been revised the third time with a view to the company capital system reform, the system of registered capital and subscribed registered capital are established to relax the conditions and simplify the registration matters, it is significant to promote the prosperity and development of market economy. But due to the construction of social credit system in China is still at the primary stage, completely abolished capital credit will lead to the lack of protection of the legitimate interests of the creditors of the company. China should speed up the construction of credit system in the market main body, strengthen disciplinary mechanism, perfect creditor protection measures and consolidate the Company Law revision of the latest achievements.

Key words: registered capital, registered capital subscribed system, credit system

摘要： 我国《公司法》第三次修订着眼于公司资本制度的革新，确立了注册资本认缴制度，放宽了注册资本登记条件，并简化了公司注册登记的事项，对推动市场经济的繁荣发展具有重大意义。我国社会信用体系建设尚处于初级阶段，完全取消资本信用将削弱公司债权人合法利益的保障，应通过加快构建市场主体征信体系、强化失信惩戒机制、完善公司法人人格否认等措施，巩固《公司法》修订的最新成果。

关键词: 注册资本, 认缴制度, 信用体系