关于法人本质是什么的问题,在理论上始终存在争议,尤其是“法人拟制说”和“法人实在说”的对立。前者主张法人是观念上的整体、是法律拟制的产物,后者认为法人是一种客观存在的实体。两学说看起来矛盾对立,但究其实质,乃是从不同的角度对法人的本质进行了论述,法人的人格既是“拟制”的,亦是“实在”的。 There is always controversy in theory about what is the essence of the legal person, especially the antithesis of “legal person quasi-system theory” and “legal person theory”. The former advocates that the legal person is the conceptual whole and the product of the legal formulation, while the latter considers the legal person as an objective entity. The two doctrines seem contradictory and contradictory. However, the essence of the two doctrines is to discuss the essence of the legal person from different perspectives. The personality of a legal person is not only a “fictional” but also a “real” one.