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当前,商法学界将商人与商事主体等而同之。该定位在理论与实践中导致了两个逻辑悖论:商事主体相对于商事法律关系主体的背离、商事主体相对于商事行为主体的背离,这给商事立法和司法带来了困惑。商人、商事主体和商事法律关系的本质、内涵决定了商事主体与商人之间应该是一种包含而非等同的关系,此种定位既有助于商事主体立法的完善和体系化,也有助于商事法律规范的准确适用。
At present, the business law circles will be businessmen and commercial entities and the same. This positioning leads to two logical paradoxes in theory and practice: the deviations of the subject of commerce from the subject of the legal relationship of commercial law and the departure of the subject of commercial affairs from the subject of commercial conduct, which brings confusion to the commercial legislation and the judicature. The essence and connotation of businessmen, commercial subject and commercial legal relationship determine the relationship between commercial entity and merchant should be a kind of inclusion but not equivalent. Such positioning not only helps the consummation and systematization of commercial subject’s legislation, but also helps The exact application of commercial law norms.