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问题	有限企业净资产低于实收资本可以直接改制吗？
释义	律师解答：不能直接改制。如果直接改，注册资本就降低了，按照法律规定，需要走减资程序。得减资完才能改制，资需要进行公告，公告期45天，如果不好调整，由原有股东按照各出资比例补足实收资本，达到或超过注册资本。【法律依据】：《中华人民共和国公司法》第二十六条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。法律、行政法规以及国务院决定对有限责任公司注册资本实缴注册资本最低限额另有规定的，从其规定。
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