According to China's "General Principles of Enterprise Finance": "The establishment of an enterprise must have legal capital. Capital refers to the registered capital of an enterprise registered in the administrative department for industry and commerce. " China's current company law implements the subscribed capital system, that is, the principle that the paid-in capital is inconsistent with the registered capital.
Capital has different forms of expression in different types of enterprises. The capital of a joint stock limited company is called share capital, and the capital of a general enterprise other than a joint stock limited company is called paid-in capital.
Capital can be divided into state capital, enterprise capital, individual capital and foreign capital according to investors.
(1) state-owned assets refer to the capital invested by state-owned assets on behalf of government departments or institutions that the state has the right to invest.
(2) Corporate capital refers to the capital formed by other legal persons investing their legally disposable assets into enterprises.
(3) individual capital refers to the capital invested by the public with personal legal property.
(4) Foreign capital refers to the capital invested by foreign investors and investors from Hongkong, Macao and Taiwan Province.