一、前言企业维持精神在国内理论上的论述尚不多,有学者认为这是商法的原则之一,有学者认为企业维持是商法的特征之一,惟无论是商法的原则或特征,学者的界定目前仍然处在一种百花齐放、百家争鸣的形势,因此本文拟先论述各学者的见解,以了解企业维持之内涵,再分析其具体表现,最后引用台湾东隆五金重整案例,佐证企业维持精神对企业及社会经济的益处,以期掌握企业维持精神及其运用。 First, the foreword The spirit of enterprise to maintain the theory in the domestic argument is not much, some scholars think this is one of the principles of commercial law, some scholars think that the maintenance of the business law is one of the characteristics, but whether it is the principle or feature of commercial law, scholars This definition is still in a situation of flourishing and contention of a hundred schools of thought. Therefore, this article intends to discuss the views of scholars in order to understand the connotation of enterprise maintenance and then to analyze its concrete performance. Finally, the paper relies on the case of Taiwan Tung Lung metal reorganization to corroborate the spirit of enterprise maintenance Enterprise and socio-economic benefits, in order to grasp the enterprise to maintain its spirit and its use.