多数决原则作为股份有限公司运行机制中的一个重要原则，已为各国公司法普遍采纳，在台湾公司法中又体现了多数决原则的相对性。本文对台湾公司法的多数决原则作了分析，同时认为大陆公司法重视公司业务的目的性和效率；要全面理解和体现出多数决原则的相对性，不妨借鉴台湾公司法的有关规定及其成功的经验，达到公司业务的目的性与公共关系的安全性的统一。 The principle of majority rule as an important principle in the operating mechanism of joint-stock companies has been generally adopted by the corporate laws of various countries. In Taiwan’s corporate law, the principle of majority rule is also reflected. This article analyzes the majority principle of the company law in Taiwan and at the same time holds that the company law in mainland China values ​​the purpose and efficiency of the company business. To fully understand and reflect the relativity of the majority rule, we can learn from the relevant provisions of the company law in Taiwan and their Successful experience, to achieve the unity of the purpose of the company’s business and the security of public relations.