法人的民事权利能力与民事行为能力同时产生理论,决定了现行法律法规将营业执照的颁发视为企业法人成立的标志,但现行司法实践的发展,同时又将企业法人营业执照被吊销后至其注销登记前视为企业法人主体未消灭,这一矛盾最终导致理论与实践的重大冲突。这就要求重构企业法人主体产生的标志:在观念上将企业法人的登记与营业执照的颁发分别作为企业法人主体权利能力与行为能力获得的证明。 The legal rights of civil rights and civil capacity at the same time produce a theory that determines the current laws and regulations will be the business license issued as a sign of the establishment of corporate juridical, but the current development of judicial practice, at the same time the corporate business license was revoked to its cancellation Registration as the main body of the corporate juridical did not eliminate, this contradiction eventually led to a major theory and practice of conflict. This requires the reconstruction of the corporate identity of the main body of the sign: the concept of corporate registration and business license issued as the main body of the legal rights as the ability and ability to obtain proof.