中国大陆和台湾地区在公司设立制度上存在着较大的区别,主要包括两者的立法主义上分别是许可主义和准则主义、股东出资缴纳的原则上分别是法定资本制和授权资本制,而且在股东人数和资格、公司章程规定事项、股份有限公司设立的法律责任等方面都各有特色。通过比较研究,可以为我国公司法的修改提供有益的理论支持和借鉴。

The system of incorporation is widely differing between inland China and Taiwan. The main distinctions are that, in terms of legalism, they practice the license system and the doctrine of standardization respectively, and in terms of investment, one practice the system of authorized capital and the other legalized capital system. The two also differ in such fields as the rule of incorporation, the number of stockholders, their qualifications, contents of article of cooperation, stock company's legal responsibility and so on. Through the comparative study, the paper aims to provide useful theoretical support as well as reference for the revision of our corporation law.