摘要： 在全球社会，竞争性的商事制度要求企业能以更为有效的方式设立，也要求进一步降低企业行为成本。商事制度的改革须立足于此，进而反思哪些管制有助于增进效率，以及哪些管制阻碍了企业效率。透过对公司住所、名称及证照制度的观察可以发现，增加商事成本的管制之形成过程是复杂的——一些管制可能是法律不当强加的；另一些管制则可能是在法律执行过程中，基于部门或政府利益而强加的。因此，商事制度的改革不仅要去除不当的法律管制，还要去除附加的政府管制。按照“法治思维的逻辑”，我们首先需要去除的可能是“非法律的管制”，其次才是“不当的法律管制”。

关键词: 公司, 商事, 法律, 管制, 成本

Abstract: Under the background of Globalization,the establishment of an enterprise should be carried out in a more efficient manner and the cost of enterprise behavior should be further reduced in order to enhance the competitiveness of the commercial system.The reform of the commercial system should be based on investigating which regulation improves efficiency and which regulation reduces efficiency.Through the observation of the company,the name and domicile of the certification system,we can find that the regulations which increase commercial cost are complicated and could be imposed by law improperly；and others could be imposed by law enforcement for department or government interests.Therefore,to abide by rule of law,the reform of the commercial system should eliminate not only the improper regulation by law but also the additional government regulation.According to this logic,we should remove the“regulation other than law”before the“improper law regulation”.Scholars who are keen to put forward legislative proposals were often used to paying attention to the latter and ignoring the fact that there were a large number of implicit“regulations other than law”.

Key words: Enterprise, Commercial, Law, Regulation, Cost