商事设立登记审查制度是指登记机关依法对商主体的设立情况进行形式或实质上审查的制度。科学合理的设立登记审查制度能够便捷市场准入，激发市场活力，使商事设立登记制度发挥最大效用。本文除引言、结语外，共分为五部分。 第一部分阐述商事设立登记审查制度的内涵及原则，审查原则包括形式审查原则、实质审查原则和折衷审查原则，三者在法理和社会效果层面各有区别，其中折衷审查原则最适应目前过渡时期的国情。第二部分研究商事设立登记审查制度的性质与价值，其性质是以私法性为基础的复合性规范，其价值重心是效率和服务。第三部分分析中国商事设立登记审查制度的演变是以2004年《中华人民共和国行政许可法》（以下简称《行政许可法》）的颁布为标志，从实质审查主义转变为折衷审查主义，现又向形式审查主义发展。同时分析了中国相关立法存在体系杂乱、态度矛盾、本性异化和内容模糊空白的问题，登记机关在审查实践中陷入程序繁琐效率低、审查标准适用混乱等困境。第四部分考察德国、美国的商事设立登记审查制度的立法沿革与现状，总结两国制度的共同特点是立法完善、程序便捷、登记机关服务意识强等。第五部分结合本国国情并借鉴西方经验，为中国商事设立登记审查制度提出完善建议，即应从宏观方面统一登记立法，提高立法位阶，纠正立法理念；应从微观方面明确折衷审查原则的内涵以及实质审查的前提和标准，细化审查程序，提高审查效率，明晰登记机关权责，以期实现商事设立登记审查制度的现代化。

The connotation of registration censor system of commercial establishment is that registration authority reviews the establishment of commercial subjects from the formal or substance according to the law. Scientific and reasonable registration censor system of establishment can offer convenient access to markets, stimulate the market vigor and make system of commercial registration of establishment work the best. This article has five parts except introduction and conclusion. The first part elaborates the connotation and principles of registration censor system of commercial establishment. Review principles include formal review, substantive review and compromise review. They are different in legal and social effects, and compromise review is most suited to the current conditions of transition period. The second part studies the character and value of registration censor system of establishment. The character is a compound rule on the basis of private law and the center of value is efficiency and service. The third part analyses the evolution of China’s registration censor system of establishment marked by the issue of the Administrative Licensing Law of the People's Republic of China (hereinafter referred to as the Administrative Licensing Law) in 2004, which has been changed from substantive review to compromise review, and now is developing into formal review. It also analyses China’s related legislation exists these problems, disorderly system, ambivalent attitude, nature alienation and ambiguous and blank content. Meanwhile, registration authority gets into the trouble that complicated and inefficient procedures, confused application of review standards and others. The forth part explores the history and status quo of registration censor systems of commercial establishment of Germany and America. They have convenient procedures, clear and uniform standards, high sense of service carried by registration authority and so on in common. The fifth part puts forward perfect suggestions to China’s registration censor systems of commercial establishment by combining with our own national conditions and west countries’ experience. That is, from the macroscopic views, China should unify commercial registration act, improve the legislative status and correct legislation idea. From the microcosmic views, China should definite the connotation of compromise review principle, clear when and how to begin substantive review, refine the provisions of review procedures, improve the efficiency of review, clear registration authority’s rights and duties. All above are to realize the modernization of registration censor systems of commercial establishment.