Thecorporationisoneofthemostimportantinvestmentinstruments.Thelegalregulation onthecorporatecapitalbasedontheshareholder's investments is themostimportantlegalsystemof thecorporatelawall over theworld.Thethesis carries outa comparativestudy onthelimitedliability companyrules oncapital forma ti on and capitalmaintenanceofthecross straitcompanylawforthe benefi t of the investment of the mainland businessmen in Taiwan.