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商主体与商法的调整对象、调整方法、商法的本质属性和商法的基本原则等问题有着不可割裂的逻辑联系,商主体理论作为商法核心理论问题,不论在宏观理论体系的建构还是微观规则设计,不论是在理论研究领域还是司法实践中都具有极为重要的意义。从法哲学的角度来看,商主体独立于民事主体的根本原因在于商主体的法律价值追求目标为效率。
The subject, the adjustment method, the essential attribute of the commercial law and the basic principles of the commercial law have their logical links. The commercial subject theory, as the core theoretical issue of the commercial law, no matter in the construction of the macroscopic theoretical system or in the design of microcosmic rules, It has extremely important meaning both in theoretical research field and judicial practice. From the perspective of jurisprudence, the fundamental reason why the business entity is independent of the civil subject lies in the pursuit of the legal value of the business entity as efficiency.