The origin of the company can be traced back to the ancient Roman period, and later developed significantly along the Mediterranean coast of medieval Europe. The unique geographical location of the inland lake in the Mediterranean, located between the three continents of Europe, Asia, and Africa, greatly promoted maritime trade in Europe at that time. Due to the vast expanse of the ocean, engaging in maritime trade requires significant investment and carries significant risks, leading to the emergence of corporate organizations called Sosetes and Comonda, which were the early forms of corporate enterprises.