“设立中公司”是一个逐渐被我国法学界承认的概念。它是公司设立过程中出现的一个特殊的法律实体。文章通过对相关案例的论证 ,阐述了设立中公司的概念与相关制度规范 ,使得发生在公司设立阶段的权利义务关系能够有所归属 ,以体现商法保护交易安全与效率的原则。 “Establishing a mid-company” is a concept that has gradually been recognized by our country’s jurisprudence. It is a special legal entity that emerged during the establishment of the company. Through the demonstration of relevant cases, the article elaborates the concept of establishing a mid-sized company and the rules and regulations of the relevant system so that the rights and obligations occurring during the establishment phase of the company can be attributed to reflect the principle that commercial law protects the safety and efficiency of transactions.