海峡两岸公司法律制度比较研究贾玉健，王安勤西安交通大学，第四军医大学公司是以营利为目的、依照法律成立的企业法人。祖国大陆和台湾由于经济背景和社会制度的不同，在公司立法上存在着明显的差异，随着大陆与台湾经贸往来日趋频繁及台商在大陆开设公司的日益增加，相... Cross-Strait Company Legal System Comparative Study Jia Yujian, Wang Anqin Xi’an Jiaotong University, Fourth Military Medical University Company is for profit, in accordance with the law established corporate enterprise. Due to the differences in economic background and social system, the motherland and Taiwan have obvious differences in the legislation of the company. As the economic and trade exchanges between the Mainland and Taiwan are becoming more frequent and the number of Taiwanese businessmen opening businesses in the mainland is increasing,