资本制度是公司法的基本原则,其对于实现保护股东利益、债权人利益的公司法宗旨具有重要的作用。2005年修订的《公司法》实行了注册资本的分期缴纳制度,无疑会增加对公司股东出资瑕疵的监控程度和处理难度,对此《公司法》也增加了股东出资瑕疵民事责任的规定,并增加了司法程序可操作性。 The capital system is the basic principle of company law, which plays an important role in realizing the purpose of the company law that protects the interests of shareholders and creditors. The “Company Law” revised in 2005 introduced the installment payment system of registered capital, which undoubtedly increased the degree of difficulty in monitoring and controlling the defects of the shareholders of the Company. In addition, the Company Law also increased the civil liability of shareholders for investment defects and Increased judicial process operability.