“注册资本”是企业法人在办理工商登记时所确定的，符合国家规定并与其生产经营和服务规模相适应的资金数额，即“本钱”；是投资者承担的最大偿债责任，企业设立、变更都需要注册会计师进行验资，并对验资报告的真实性、合法性负责。当前，产权制度改革正在各地普通展开，企? “Registered capital” is the amount of funds that an enterprise legal person defines when it processes business registrations, meets the requirements of the state and is compatible with the scale of its production, operation and service, ie “capital”; it is the largest debt-service liability borne by investors; Changes require a certified public accountant for capital verification, and verification of the authenticity of the report is responsible for the legitimacy. At present, the property rights system reform is being carried out all over the country.