法人概念的反思與我國民事主體制度的構建

The Reconsideration of Legal Person Concept and The construction of Civil Subject System

法人是由法律賦予的、具有權利能力、在社會生活中作為獨立主體表現的、由一定數量的成員結合或具有特殊目的財產的團體組織。法人的獨立人格與獨立責任之間並沒有本質的聯繫。基於對民法上的人邏輯上的分類，法人應該包括所有人格化的團體。德國民法首創的以獨立責任作為法人本質特徵的狹隘法人概念已經為相關判例和商法所弱化。法人責任形式多樣化、法人的內涵和外延擴大化是現代法人的發展趨勢。我們應該廢除現行法律制度中的狹隘的法人概念，依靠權利能力制度，將自然人以外的所有人格化的團體納入法人之列。形成一個包括有限責任公司、股份有限公司、一人公司、個人企業、合夥、財團、國家機關在內的法人制度，從而構建符合民事主體發展趨勢的、邏輯嚴密的二元主體結構。

Legal Person is a incorporation which endowed with the capacity of civil rights by the way of independent civil subject and has some members or property for special purpose. There is not substaintial relation between the Legal Person's independent personality and liability. Legal Person should include all the incorporation which is impersonate based on the logic classification in civil law. The parochialism Legal Person concept originated from Germany which featured with its independent liability is gradually abandoned by some prejudications and the commercial law. The diversification of the liability form and wideness of its meaning and extension are the modern development current of the Legal Person. We should abolish the parochialism concept of the Legal Person instead of the concept which conclude all the impersonate incorporation except the Natural Person based on the civil right system, and come to being a two-tier subject system which include limited liability company, company limited by shares, personal company, partnership, consortium, the state and the departments of the country.