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企业的法律概念、法律本质和企业法是德国民法学在20世纪研究的重要课题。一百年前,有关企业的法律内容尚没有出现在德国的法律规定中,但是随着经济的发展,企业的影响逐渐扩大。二战以后,企业的概念,商人、公司和企业三个概念之间的关系成为私法的主要研究课题。对此,不同学者提出了不同的建议。具有代表性的学者主要有里特纳和弗卢梅。里特纳将企业的含义区分为广义和狭义,在狭义里又将企业与企业形式加以分离。弗卢梅将企业分为人合企业和资合企业。人合企业企业形式与企业相分离,而资合企业企业形式与企业合二为一。本文作者在对里特纳和弗卢梅的观点进行了分析之后,提出了自己的观点,即在探讨企业与企业形式二者的关系时不再区分人合企业和资合企业,此外作者对于一些特殊情况也作出了说明。
The concept of law, the essence of law and the law of corporation are the important topics of German civil law study in the 20th century. A hundred years ago, the legal content of the relevant enterprises has not yet appeared in the German legal provisions, but with the economic development, the influence of enterprises gradually expanded. After World War II, the concept of the business, the relationship between the three concepts of businessmen, companies and businesses became the main research topic of private law. Different scholars put forward different suggestions in this regard. Representative scholars mainly include Rittner and Flemish. Rittner differentiates the meaning of business into broad and narrow sense and in the narrow sense separates business and business form. Flumume divides the business into combined and combined enterprises. The form of business enterprise is separated from the business enterprise, while the business enterprise form and business enterprise of the joint enterprise are combined. After analyzing the views of Rittner and Flemish, the author put forward his own point of view, that is, when discussing the relationship between the enterprise and the enterprise, they no longer distinguish between the combined enterprise and the funded enterprise. In addition, Some special cases also made a note.