這篇論文主要是由傳統文獻分析法的角度，探討公司法中資本維持原則的主要內容，並且詳細區分其實質意涵，就形式資本與實質資本在現行法制存在之依據及其運作情形，援引本國及德國法例加以參照及論證。本文認為，雖然在目前軌渠多變的企業競爭環境中，公司為增加其競爭力，固然必須從事高風險與高獲利之經濟活動，但是公司在求「新」之同時，不能忽視其「實」，也就是實質資本對於維繫公司本體財務架構之重要性，以充分維護其股東與債權人之權益，因此傳統之資本維持原則，在歷史進程上仍具有其存在上之意義。此外，本文對於民國九十年修正後之公司法對於資本維持原則的態度亦加以援引與對照。

This aricle principally discusses the content of the capital maintenance rule，and seperates this article into two groups which study for the real meaning of “capital ”and “authorized capital” in the regulation of ROC law and Germany law. This article finds that the enterprises should be devoted themselves in high risk and highly affluent economic activities so as to keep aggressive in the competitive society, but they still have to take fiduciary care of the authorized capital and finance situation of the corporate, which can substantially guanrantee the benefits or rights of the shareholders and creditors. Nevertheless the rule of the capital maintenance still holds its importance in the progress of the development history of corporate law.