公司的设立自发起人协议达成之日起,陆续将进行制定章程、设置意思和行为机构、名称预先核准、缴纳出资等不同阶段,直至公司营业执照的签发为止。在此渐次生成之过程当中,发起人为筹备公司必然需要发生一些交易,此即所谓“先公司合同”(pre-incorporation contract),一般是指在公司的设立阶段,发起人以自己名义、设立中公司名义或设立后公司名义,为了公司成立之目的与第三人订立的合同。针对先公司合同,若经事后成立公司所确认并完全履行,乃最为完美的状态, Starting from the date of the establishment of the Sponsor Agreement, the Company will successively carry out the formulation of articles of association, establishment of meaning and organization of acts, pre-approval of name and contribution of funds until such time as the issuance of the business license of the Company. During this process of gradual formation, promoters inevitably need to make some transactions for the preparation of the company. The so-called “pre-incorporation contract” generally means that during the establishment phase of the company, the promoters, in their own name, The name of the establishment of the company or after the establishment of the company name, the company established for the purpose of a contract with a third party. For the first company contract, if after the establishment of the company confirmed and fully implemented, is the most perfect state,