literature Mainland China English original

Corporate Capital Formation System of China: The Evolutions, Deficiencies and Improvements

Analyzes the development of China's capital formation system, the relationship between subscribed and authorized capital, and perceived deficiencies in draft Company Law reform.

Brief English Introduction

This article traces China’s movement from strict statutory capital to subscription reform and then toward limited authorized-capital mechanisms. It helps students place the 2023 revision inside a longer capital-system trajectory.

Use It For

Use it to compare legal-capital architecture across reform periods.

Teaching Notes

The article predates final enactment, so students should compare its reform critique with the enacted 2023 law.