This paper has firstly defined the factor struture M/P(M) of commutatiuely residual monoid M by its sub-monoid P(M), then we have studied its properties and given out some isomorphism theorem.

• 本文首先定义了交换剩余幺半群M相对于其子半群P（M）的商结构M／P（M），然后研究了它的性质并给出了一些同构定理。