Commercial Aircraft Corporation of China, Ltd. (COMAC) functions as the main vehicle in implementing large passenger aircraft programs in China. It is also mandated with the overall planning of developing trunk liner and regional jet programs and realizing the industrialization of civil aircraft in China. COMAC is engaged in the research, manufacture and flight tests of civil aircraft and related products, as well as marketing, servicing, leasing and operations of civil aircraft.

COMAC, headquartered in Shanghai, was founded on May 11, 2008. It is jointly invested by State-Owned Assets Supervision and Administration Commission (SASAC) of the State Council, Shanghai Guo Sheng (Group) Co., Ltd., Aviation Industry Corporation of China (AVIC), Aluminum Corporation of China Limited (CHALCO), China Baowu Steel Group Corporation Limited, and Sinochem Corporation. At the end of 2018, new shareholder units including China National Building Materials Group Co., Ltd. (CNBM), China Electronics Technology Group Corporation (CETC), and China Reform Holdings Corporation Ltd. joined in.

COMAC owns the following member organizations: Design and Research Center (Shanghai Aircraft Design and Research Institute), Assembly Manufacturing Center (Shanghai Aircraft Manufacturing Co., Ltd.), Customer Service Center (Shanghai Aircraft Customer Service Co., Ltd.), Beijing Research Center (Beijing Aeronautical Science & Technology Research Institute), COMAC Flight Test Center, Capability & Supporting Center (Shanghai Aviation Industrial (Group) Co., Ltd.), Press Center (Shanghai Commercial Aircraft Magazine Co., Ltd.), COMAC University (Party School of COMAC Committee of CPC), COMAC Sichuan, American Corporation, COMAC Capital Co., Ltd., and COMAC Finance Limited Liability Company. The company also has its American Office and European Office in Los Angeles and Paris respectively. COMAC is a shareholder of China-Russia Commercial Aircraft International Co., Ltd., Chengdu Airlines Co., Ltd. and SPDBank Financial Leasing Co., Ltd.