加尔文认为，罗马天主教作为一个整体，在教皇制度之下，是一个极其败坏且虚假的教会体制，缺乏真教会合法的形式；虽然罗马天主教极其败坏，然而加尔文相信，在那虚假的教会体制之下，上帝仍在罗马天主教中保守一些真正相信主耶稣与祂的福音的信徒（教会的余民）。
我个人赞同改教家们认为罗马天主教作为一个整体是虚假的，但上帝仍在罗马天主教中保守一些余民，那真正相信主耶稣的信徒和一些个体的教会忠于主的福音。是有一些天主教徒真心相信主耶稣与圣经所记载的福音并得救恩。
下文是加尔文基督教要义摘要
（虚假的教会体制偏离真教义和真敬拜，使罗马教会自称为真教会的主张失效，1–6）
1. 基本的区分
我们已经解释过，我们应当多么重视圣道与圣礼的职事，以及我们对它的敬重应当达到什么程度，使它可以成为我们一个恒久的标记，借此分辨教会。也就是说，无论在哪里，只要这职事保持完整而未受败坏，任何道德上的过失或疾病都不能阻止它具有“教会”之名。其次，它也不会因微小的错误而被削弱到不能被视为合法的地步。此外，我们已经说明，那些应当被宽容的错误，是那些不损害宗教的主要教义、不破坏所有信徒都应当一致认同的信仰条款的错误；至于圣礼，则是那些没有废除或推翻其设立者合法制度的错误。但是，一旦虚假侵入宗教的堡垒，必要教义的总纲被推翻，圣礼的使用被摧毁，那么教会的死亡必然随之而来——正如一个人的喉咙被刺穿，或心脏受到致命的创伤时，他的生命便终结一样。这一点从保罗的话中清楚可见，因为他教导说，教会是建立在使徒和先知的教训之上，而基督自己是房角石［弗2:20］。如果教会的根基是先知和使徒的教训，而这教训吩咐信徒将他们的救恩唯独托付给基督——那么，除去这教训，这建筑又怎能继续屹立呢？因此，当那唯一能够支撑教会的宗教总纲消亡时，教会也必然倒塌。再者，如果真教会是真理的柱石和根基［提前3:15］，那么可以确定，在谎言和虚假占据统治地位的地方，就不可能有教会存在。
2. 罗马教会及其主张
既然教皇主义之下的情况是如此，人就可以明白那里还剩下多少教会。那里没有圣道的职事，取而代之的是一个由谎言混合构成的邪谬治理，它一方面熄灭纯正的光，另一方面又将其窒息。最污秽的亵圣已经被引进来，取代了主的晚餐。对上帝的敬拜已经被形形色色、令人无法忍受的大量迷信所败坏。教义（基督教若离开它便不能存在）已经完全被埋葬并驱逐。公共聚会已经成为偶像崇拜和不敬虔的学校。因此，我们退出对如此众多恶行的致命参与，并不存在任何被夺去而离开基督教会的危险。教会的团契并不是为了使我们陷入偶像崇拜、不敬虔、不认识上帝以及其他各种邪恶的网罗而设立的，而是为了使我们持守对上帝的敬畏和对真理的顺服。
他们确实向我们大大夸耀他们的教会，使人以为全世界再没有别的教会。因此，他们仿佛事情已经有了定论一般，断定凡敢于脱离他们用来装饰教会的那种顺服的人，都是分裂者；凡敢于对其教义低声非议的人，都是异端。
Calvin, J. (2011). Institutes of the Christian Religion (J. T. McNeill, Ed.; F. L. Battles, Trans.; Vols. 1 & 2, pp. 1041–1042). Westminster John Knox Press.
(Departure from true doctrine and worship invalidates the Roman Church’s claim to be the true church, 1–6)
- The basic distinction
It has already been explained how much we ought to value the ministry of the Word and sacraments, and how far our reverence for it should go, that it may be to us a perpetual token by which to distinguish the church. That is, wherever the ministry remains whole and uncorrupted, no moral faults or diseases prevent it from bearing the name “church.” Secondly, it is not so weakened by trivial errors as not to be esteemed lawful. We have, morever, shown that the errors which ought to be pardoned are those which do not harm the chief doctrine of religion, which do not destroy the articles of religion on which all believers ought to agree; and with regard to the sacraments, those which do not abolish or throw down the lawful institution of the Author. But, as soon as falsehood breaks into the citadel of religion and the sum of necessary doctrine is overturned and the use of the sacraments is destroyed, surely the death of the church follows—just as a man’s life is ended when his throat is pierced or his heart mortally wounded. And that is clearly evident from Paul’s words when he teaches that the church is founded upon the teaching of the apostles and prophets, with Christ himself the chief cornerstone [Eph. 2:20]. If the foundation of the church is the teaching of the prophets and apostles, which bids believers entrust their salvation to Christ alone—then take away that teaching, and how will the building continue to stand? Therefore, the church must tumble down when that sum of religion dies which alone can sustain it. Again, if the true church is the pillar and foundation of truth [1 Tim. 3:15], it is certain that no church can exist where lying and falsehood have gained sway.
2. The Roman Church and its claim
Since conditions are such under popery, one can understand how much of the church remains there. Instead of the ministry of the Word, a perverse government compounded of lies rules there, which partly extinguishes the pure light, partly chokes it. The foulest sacrilege has been introduced in place of the Lord’s Supper. The worship of God has been deformed by a diverse and unbearable mass of superstitions. Doctrine (apart from which Christianity cannot stand) has been entirely buried and driven out. Public assemblies have become schools of idolatry and ungodliness. In withdrawing from deadly participation in so many misdeeds, there is accordingly no danger that we be snatched away from the church of Christ. The communion of the church was not established on the condition that it should serve to snare us in idolatry, ungodliness, ignorance of God, and other sorts of evils, but rather to hold us in the fear of God and obedience to truth.
They indeed gloriously extol their church to us to make it seem that there is no other in the world. Thereupon, as if the matter were settled, they conclude that all who dare withdraw from the obedience with which they adorn the church are schismatics; that all who dare mutter against its doctrine are heretics.
Calvin, J. (2011). Institutes of the Christian Religion (J. T. McNeill, Ed.; F. L. Battles, Trans.; Vols. 1 & 2, pp. 1041–1042). Westminster John Knox Press.
12. 健全的要素并不能使败坏的教会成为真教会*
然而，当我们断然否认教皇派有“教会”的称号时，我们并不因此否认在他们中间有众教会存在。相反，我们所争论的，只是教会真实而合法的体制；这种体制所要求的团契，不仅是在圣礼上（圣礼乃是信仰告白的标记），更特别是在教义上。
但以理［但9:27］和保罗［帖后2:4］预言，敌基督将坐在上帝的殿中。对我们而言，我们认定罗马教宗是那个邪恶可憎国度的领袖和旗手。他的座位设在上帝的殿中这一事实，表明他的统治并不会将基督之名或教会之名完全消灭。
因此，由此可见，我们绝不是否认在他的暴政之下的众教会仍然是教会。但是，他以亵圣的不敬虔玷污了这些教会，以非人的统治苦害它们，又以邪恶和致命的教义——如同有毒的饮料——败坏它们，并几乎将它们杀死。在这些教会中，基督隐藏着，仿佛被埋葬了一半；福音被推翻；敬虔四散；对上帝的敬拜几乎被完全消灭。简而言之，在这些教会中，一切都是如此混乱，以致我们在那里所看见的，与其说是上帝圣城的面貌，不如说是巴比伦的面貌。
总而言之，我称它们为教会，是就这个程度而言：主奇妙地在其中保存了祂百姓的余民，尽管他们悲惨地分散、四散；也是就这个程度而言：教会的一些标记仍然存在——尤其是那些其效力既不能被魔鬼的诡计，也不能被人的败坏所摧毁的标记。
但另一方面，因为在它们中间，那些我们在这论述中应当特别重视的标记已经被抹去，所以我说，它们每一个会众以及它们整个群体，都缺乏教会合法的形式。
Calvin, J. (2011). Institutes of the Christian Religion (J. T. McNeill, Ed.; F. L. Battles, Trans.; Vols. 1 & 2, pp. 1052–1053). Westminster John Knox Press.
12. The sound elements do not make the corrupted church a true church*
However, when we categorically deny to the papists the title of the church, we do not for this reason impugn the existence of churches among them. Rather, we are only contending about the true and lawful constitution of the church, required in the communion not only of the sacraments (which are the signs of profession) but also especially of doctrine. Daniel [Dan. 9:27] and Paul [2 Thess. 2:4] foretold that Antichrist would sit in the Temple of God. With us, it is the Roman pontiff we make the leader and standard bearer of that wicked and abominable kingdom. The fact that his seat is placed in the Temple of God signifies that his reign was not to be such as to wipe out either the name of Christ or of the church. From this it therefore is evident that we by no means deny that the churches under his tyranny remain churches. But these he has profaned by his sacrilegious impiety, afflicted by his inhuman domination, corrupted and well-nigh killed by his evil and deadly doctrines, which are like poisoned drinks. In them Christ lies hidden, half buried, the gospel overthrown, piety scattered, the worship of God nearly wiped out. In them, briefly, everything is so confused that there we see the face of Babylon rather than that of the Holy City of God. To sum up, I call them churches to the extent that the Lord wonderfully preserves in them a remnant of his people, however woefully dispersed and scattered, and to the extent that some marks of the church remain—especially those marks whose effectiveness neither the devil’s wiles nor human depravity can destroy. But on the other hand, because in them those marks have been erased to which we should pay particular regard in this discourse, I say that every one of their congregations and their whole body lack the lawful form of the church.
Calvin, J. (2011). Institutes of the Christian Religion (J. T. McNeill, Ed.; F. L. Battles, Trans.; Vols. 1 & 2, pp. 1052–1053). Westminster John Knox Press.