企業和法人

企業的法律概念、法律本質和企業法是德國民法學在20世紀研究的重要課題。一百年前，有關企業的法律內容尚沒有出現在德國的法律規定中，但是隨著經濟的發展，企業的影響逐漸擴大。二戰以後，企業的概念，商人、公司和企業三個概念之間的關系成為私法的主要研究課題。對此，不同學者提出了不同的建議。具有代表性的學者主要有裡特納和弗盧梅。裡特納將企業的含義區分為廣義和狹義，在狹義裡又將企業與企業形式加以分離。弗盧梅將企業分為人合企業和資合企業。人合企業企業形式與企業相分離，而資合企業企業形式與企業合二為一。本文作者在對裡特納和弗盧梅的觀點進行了分析之後，提出了自己的觀點，即在探討企業與企業形式二者的關系時不再區分人合企業和資合企業，此外作者對於一些特殊情況也作出了說明。

In Century 20, Germany civil law made a deep study o n enterprise’s concept in law, it’s juristic nature and enterprise law. One hundred years ago, there was not any prescription about enterprise in Germany law. While with the development of economics, enterprise extends its influence. After World War Two , research about enterprise concept, relationship of merchant, enterprise and Company becomes the main topic of the private law study. Rittner and Flume are the two famous scholar in this fleld. Rittner divides the enterprise concept into the broad one and the narrow one, and in the narrow concept, he separates enterprise from enterprise form. Flume divides the enterprise into limited partnership and unlimited partnership. Unlimited partnership differs from its form, while case in the limited partnership is opposite. The author makes an analysis on the opinions of the two famous scholars and provides his own view. He holds that we can not divide the enterprise into limited partnership and unlimited partnership when studying the relationship between enterprise and its form, then gives some explanations for certain special cases.