為配合國內電子商務的經濟發展、行政革新的政策推動以及登記程序的簡化原則，民國宄十年十一月十二日修正公布的我國公司法再修正條文，就公司登記及認許制度，朝向簡化工商登記修正現行公司法的程序規定。在公司法再修正條文通過施行之後，本文試從公司登記及認許的行政監督，討論我國公司登記及認許制度的修正。在引言之外，第二部份探討主管機關對於公司登記及認許的行政監督，以明公司登記及認許的管理哲學，並說明其監督態樣及監督方法；第三部份介紹公司登記及認許制度的程序，以公司登記的法定類型、作業流程、法律效果等方面說明之，並淺介商業登記作業及營利事業統一簽證流程；第四部份研究公司登記及認許制度的修正，試以修正理由及修正內容說明制度修正的重點及差異處，並由宏觀及微觀角度檢視公司登記及認許制度的管理哲學、重要問題及相關法令，提出問題評析及法令修訂的修正建議。最後總結全文，提出本文結論。

　　　　　To match with economic development of electronic commerce, policy promotion of administrative amelioration and simplified principle of registration procedure, the procedural provisions of corporation law in Taiwan was revised on November 12, 2001 so that the simplification of corporations' registration and recognition was reached. At the time of the revised corporation law was passed, this thesis discusses the revision of legal institution of corporations' registration and recognition in Taiwan from administratvie supervision of the governmental authority. Besides the preface, the second part of this thesis explores administrative supervision of corporations' registration and recognition from the governmental authority, and the type and manner of supervision. Part three introduces the procedure of corporations' registration and recognition in view of legal type, operation process and its legal effect. Part four researches the revision of legal institution of corporations' registration and recognition, describles the reason of the revision and its difference and submits a proposal to important problems and revise current laws concerned. Part five is the conclusion.