我國公司法自民國十八年制定公布迄今，雖經多次修正，但一貫以單一企業為規 範對象，直至今年（八十六年）五月方立法通過，於公司法中增訂「關係企業」專章，共 計條文十二條。 　　本文首先針對專章中之關係企業定義、賠償責任問題、從屬公司股東和債權人權益之 保護、相互投資公司權利行使之限制、投資關係公開化等主要規定做一說明。其次，就專 章中之規定與其他財經法律之相關規定做一比較。最後，對專章中規定不足或有疑義之處 ，於文中提出加以討論，以期對將來之應用有所助益。

　　　　　The Company Law of Republic of China was promulgated in 1929. Though the Company Law has been amended several times, the previous Company Law only provides regulations to independent companies. The amendment of 1997 May inserts a new chapter of "Affiliated Enterprises" which includes twelve articles. Firstly, this article describes several major rules in the Chapter: the definition of affiliated enterprises, indemnity questions, the protection of controlled company shareholders and creditors, the limitation to the right of mutural investment company, the disclosure of investment relationship etc. This article further compares these rules with related criteria in other Financial and Economic Laws. Finally, the insufficient or questioned regulation will also be discussed in this article. Hope it will be helpful to the application in the future.