本文係以研究民法上兩岸法人制度之比較，隨者全球化之發展，兩岸交流日趨頻繁，研究兩岸法人制度係有必要性，研究發現兩岸法人制度從基本理論上即有不同，同時亦發現兩岸法人制度面臨現有法人分類係有不足處，惟爭點不同，大陸地區面臨法人是否要做基本定性之問題；臺灣地區面臨財團與社團定性後是否還要在繼續做其他法人之定性與更落實法人之監督工作。
This paper was studied “The comparison of the juridical person system between Taiwan and Mailand-china ”
This paper showed the juridical person system between Taiwan and Mailand-china was faced different problems.
Taiwan faced to create new juridical person and rebuild management the juridical person system .
Mailand-china faced to rebuild the juridical person .
