工商登记制度是政府管理经济社会的一项重要制度，在调整和规范市场经济运行中发挥了重要作用，然而，随着社会的不断进步发展，其存在的弊端日益突出，为解决这一问题，2013年《国务院机构改革和职能转变方案》明确提出实施工商登记制度改革。同年11月，十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》则进一步提出，要推进工商注册制度便利化，由“先证后照”改为“先照后证”。论文以商主体资格和经营资格相分离理论为基石，解析了“先照后证”的内涵、渊源，探讨改革与商事登记立法模式的内在关联；从必要性角度，表明改革为市场经济发展的必然；从重要性角度，突出改革的现实意义；论文还进行了比较研究，将“先照后证”与旧的“先证后照”制度进行利弊分析，重点突出；并且立足工商行政管理部门改革实践，开展个案研究，归纳改革实效，暴露问题与不足，为下一章分析原因、提出建议提供铺垫；通过梳理各地在“先照后证”改革中存在的行政审批、部门协作、后续监管三个层面的问题，思考其原因，有针对性地提出现实可行的对策建议：更新审批理念，重塑宽进严管的职能模式；实现信息共享，促进政府部门的配合协作；强化信用约束，构筑新型监管的机制体系，以期在反思中推动工商登记制度改革的整体进程，亦为正在进行的行政审批制度改革提供参考。

Industrial and commercial registration system is an important system in the government management of the economy. It plays an important role in adjusting and regulating the market economy. However, with the rapid development and progress of the society, the problems are becoming more and more serious. In 2013, the reform of industry and commerce registration system is put forward in Scheme of the institutional reform of the State Council. In November of the same year, the decision of the Central Committee of the Communist Party of China on comprehensive deepening reform of several major issues through the Third Plenary Session of the 18th Central Committee of the party, to promote industrial and commercial registration system facilitation, by “certificate granted before license” changed to “license granted before certificate”. The paper is based on the theory of the separation of businessman qualification and operation qualification, which analyzes the connotation and origin of “license granted before certificate” and discusses the intrinsic connection between the reform and the legislation mode of commercial registration. From the angle of necessity, it indicates that reform is the inevitable development of the market economy. From the angle of significance, it highlights the practical significance of reform. The paper also makes a comparative study. It analyses the advantages and disadvantages of “certificate granted before license” and “license granted before certificate”, giving prominence to the key points. Besides, based on the industrial and commercial administrative departments of reform and practice, it carries out a case study, induces the effectiveness of the reform, exposes problems and shortcomings，and provides the basis for the next chapter with analyzing causes and offering suggestions. By combing three aspects problems of the administrative examination and approval, departmental coordination and follow-up supervision in the reform of license granted before certificate, thinking of the reason and putting forward the feasible countermeasures and suggestions: update the concept of the examination and approval, rebuild the function mode of wide entry and strict control , realize information sharing, promote the collaboration with government departments. And strengthen the credit constraint, build a new regulation mechanism system, in order to promote the whole process of the reform of industry and commerce registration system in reflection, also to provide reference for the reform of the ongoing administrative examination and approval system.