民商法在法律上的价值取向常指主体正当利益,其中包括个人利益之间的相互关系以及个人和公共之间利益的协调。民商法的价值取向与民商法基本属性存在十分密切的联系,作为我国法律上的特殊部门法,它在人民价值取向上与普通法律存在一定的差异,并且随着社会主义市场经济的推进,民商法的价值取向也会发生一些变化。 The legal value orientation of civil and commercial law often refers to the legitimate interests of the main body, including the interrelationship between individual interests and the coordination of interests between individuals and the public. The value orientation of civil and commercial law is closely related to the basic attributes of civil and commercial law. As a special legal department law in our country, it has some differences from common law in people’s value orientation. With the promotion of socialist market economy, There are some changes in the value orientation of commercial law.