一、背景与问题当下,大陆立法机关已全面启动和正在推进民法典的编纂工作,其中将来作为第一编的“民法总则”的立法论证正在加紧进行。民法典编纂的重要任务之一是统筹规划与其他相关法律部门的关系,其中特别是与商法部门的统筹与规划,备受学术关注。在整个法律体系中,民法与商法的关 I. Background and Issues At the moment, the Chinese legislature has been fully started and the work on codification of the Civil Code has been promoted. The legislative argument of “General Principles of Civil Law” as the first series will be stepped up in the future. One of the important tasks of the codification of civil code is to make overall planning for the relationship with other relevant legal departments, among which, especially with the co-ordination and planning of the commercial law departments, they have received much academic attention. Throughout the legal system, the civil law and the commercial law