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我国大陆与台湾地区公司法在很大程度上都参考吸收了大陆法系国家公司法，在结构和具体内容上，都有许多相同或相似之处；同时，在公司的种类、资本、设立和组织机构等具体规定上，又存在着较大的差异。正确认识大陆公司立法的现状，并借鉴国外，尤其是我国台湾地区公司法的成功经验，以弥补大陆公司法的空白，并使许多规定更具可操作性，是进一步完善大陆公司法的客观需要和有效途径。
To a large extent, both our mainland and Taiwan company law reference the incorporation of the company law of civil law countries, and share many similarities and similarities in structure and specific content. At the same time, in terms of company type, capital, establishment and Organizations and other specific provisions, there are big differences. Correct understanding of the status quo of the legislation of the mainland companies and drawing on the successful experience of foreign countries, especially the Taiwan company in our country, to make up for the blank of the company law in mainland China and make many provisions more feasible are the objective needs of further perfecting the mainland company law And effective way.