中國大陸經濟體制改革中最為重要的是對國有企業的改革，而企業集團（關聯企業）的產生與發展，就可以追溯到20世紀80年代對國有企業的一系列改革。1993年《公司法》的制定主要目的和功能是爲了進行國有企業股份制改革，因此並未對企業集團（關聯企業）有所規定。最近20年來，中國大陸經濟飛速發展，企業集團化非常普遍，關聯企業在中國大陸的經濟活動中有著舉足輕重的地位。 臺灣公司法1997年修正時，新增關係企業專章，以保障從屬公司少數股東及其債權人之權益，並促進關係企業之健全運營。而中國大陸《公司法》幾次修正卻從未將關聯企業納入其中。本文認為，在中國大陸，如何規範關聯企業之發展，如何保護從屬公司少數股東及其債權人之利益，已經成為一個迫切需要進行立法規範的議題。 因此，本文會對臺灣公司法關係企業章進行研究，尋求中國大陸《公司法》可以借鑑之處，同時亦會分析中國大陸在關聯企業形成過程中的不同之處，以提出適合中國大陸環境之立法建議。 / The reform of State-owned enterprises has been the top priority in China for the economic reform. The formation and development of enterprise group (affiliates enterprises) can be traced back to the enterprise system reform in 1980s. The China Corporate Act 1993 focus on the reform of State-owned enterprises but not the enterprise group (affiliates enterprises). The following amendments still did not regulate the enterprises group (affiliates enterprises). In the last two decades, the economy developed rapidly and enterprise group is very common. Affiliated enterprises play an important role in China's economic activities. Taiwan amended its Corporate Law in 1997, adding Affiliated Enterprises chapter to protect the minority shareholders and the creditors of the affiliated company. The purpose is to promote the sound operation of the affiliated enterprises. There are some substantial developments from the practical experience and legal inquiry for the relevant operations. This paper argues that in order to protect the transaction safety, improve the regulations and development for affiliates enterprises, ensure the interests of minority shareholders and creditors of affiliated companies, we should clarify the forms, types, legal operation background, and difficulties of affiliated enterprises in China. Based on the examination and analysis of Taiwan Corporate Law, and learning from the China Corporate Act at the same time, this paper hopes to propose appropriate legislation fit to China's corporate structures and environments.