《公司法》规定，“有限责任公司的注册资本为在公司登记机关登记的全体股东认缴的出资额”。同时规定，股东应当按期足额缴纳公司章程规定的各自所认缴的出资额。股东未按期足额缴纳出资的，除应当向公司足额缴纳外，还应当对给公司造成的损失承担赔偿责任。

　　According to the Company Law, the registered capital of a limited liability company is the amount of capital subscribed by all shareholders registered with the company registration authority. At the same time, it is stipulated that shareholders shall pay their respective subscribed capital contributions in full and on time as stipulated in the company's articles of association. If a shareholder fails to make full and timely contributions, in addition to paying the full amount to the company, they shall also be liable for compensation for any losses caused to the company.

　　以上规定表明，股东的出资额不能小于公司注册资本，否则属于股东未足额出资，要承担相应的法律责任；但《公司法》并未限制股东的出资额大于公司的注册资本。所以，股东的出资额可以超出公司的注册资本，出资额等于注册资本是法律对股东出资的最低要求；而出资额大于注册资本，是股东自愿和公司自治的范畴，法律不予干涉。会计上，股东出资额超过注册资本的，按注册资本额计入实收资本，超过注册资本的部分属于资本溢价，计入资本公积。

　　The above regulations indicate that the amount of capital contribution by shareholders cannot be less than the registered capital of the company, otherwise it will be considered as insufficient capital contribution by shareholders and they will bear corresponding legal responsibilities; However, the Company Law does not restrict shareholders from contributing more than the registered capital of the company. Therefore, the amount of capital contribution by shareholders can exceed the registered capital of the company, and the legal minimum requirement for shareholder capital contribution is that the amount of capital contribution equals the registered capital; And if the amount of capital contribution is greater than the registered capital, it is within the scope of voluntary participation of shareholders and company autonomy, and the law does not interfere. In accounting, if the shareholder's capital contribution exceeds the registered capital, it shall be included in the paid in capital according to the registered capital amount, and the excess shall be considered as capital premium and included in the capital reserve.

　　基于上述，股权比例的表述应是，股东出资额计入公司注册资本的金额，占公司注册资本额的比例。所以，股权比例可以不按股东出资额划分。但是，这一结论的前提是股东的出资额必须要大于公司的注册资本。例如：A公司注册资本1000万元，有甲乙股东，甲出资800万元，乙出资400万元，甲的股权比例60%，乙的股权比例40%。甲股东出资超出占公司注册资本比例的（800-600）200万元属于资本溢价，计入资本公积。此时，甲股东的股权比例60%，就不是按出资额800万元为基础进行的划分。

　　Based on the above, the expression of equity ratio should be the amount of shareholder contributions included in the company's registered capital, as a percentage of the company's registered capital. Therefore, the equity ratio may not be divided according to the amount of shareholder contributions. However, the premise of this conclusion is that the shareholder's capital contribution must be greater than the registered capital of the company. For example, Company A has a registered capital of 10 million yuan and has shareholders A and B. Company A contributes 8 million yuan and Company B contributes 4 million yuan, with Company A holding 60% of the equity and Company B holding 40% of the equity. If the capital contribution of shareholder A exceeds the proportion of the company's registered capital by (8-600) million yuan, it is considered a capital premium and included in the capital reserve. At this point, the 60% equity ratio of shareholder A is not based on a capital contribution of 8 million yuan.

　　本文由  济南股权激励  友情奉献.更多有关的知识请点击  http://www.guquanzhanlue.com/   真诚的态度.为您提供为全面的服务.更多有关的知识我们将会陆续向大家奉献.敬请期待.

　　This article is about Jinan Equity Incentive Friendship Dedication For more related knowledge, please click http://www.guquanzhanlue.com/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone Coming soon.