结合福建省商事制度改革的实践,对海峡两岸市场主体准入及行为规范进行比较,探讨深化福建省商事制度改革的途径。对比分析海峡两岸公司法律制度,总结我国台湾地区的公司法律对大陆工商管理工作可资借鉴部分。研究认为,高素质的监管执法队伍、多元的社会共治机制、统一的企业监管平台以及完善的行政执法体系是确保商事制度改革取得成功的关键。 Combining with the practice of the reform of commercial system in Fujian Province, this paper compares the market access and code of conduct between the two sides of the Strait to discuss ways to deepen the reform of commercial system in Fujian Province. By comparative analysis of the company’s legal system across the Taiwan Strait, this paper summarizes some of the corporate laws that Taiwan companies in Taiwan can make reference to their business administration in the Mainland. The study holds that high-quality supervision and law enforcement teams, a plurality of social co-governance mechanisms, a unified enterprise regulatory platform and a sound administrative law enforcement system are the keys to ensuring the success of the reform of the commercial system.