《民法总则》中的法人分类与现行企业法的冲突与协调

The Conflict and Coordination Between the Classification of Legal Persons in General Rules of Civil Law and Current Enterprise Laws

《民法总则》采用营利法人、非营利法人和特别法人作为法人的第一层级分类,该分类与我国现行企业立法存在某些冲突之处,主要体现为与公司的设立目的和利润分配规定不协调、国有企业难以找到合适的定位。主要原因在于《民法总则》确定的营利性标准不尽合理,包括两方面:一是标准未体现营利法人和非营利法人的实质性区别;二是忽视了企业的主体地位,将企业视为投资者牟利的工具。对此,可从法律解释或法律修改两方面予以协调。从法律解释方面,一是将《民法总则》第76条的"目的"解释为"主要目的";二是根据具体的国有企业的主要目的进行定位。从法律修改方面,建议将《民法总则》中的营利性标准改为折中标准,即只要具备法人营利性或成员营利性即为营利法人,否则为非营利法人。

The legal person is divided into for-profit legal person,non-profit legal person and special legal person in the General Rules of Civil Law.There are some conflicts between this classification and the current enterprise law in our country,mainly lying in the purpose of establishing the company,profit distribution and the fact that state-owned enterprises are difficult to find their suitable position.The main reason is that the profit-making standard set forth in the General Rules of Civil Law is not reasonable in the following two aspects.Firstly,the standard can not reflect the substantive differences between for-profit and non-profit persons.Secondly,it ignores the subject position of enterprises,regarding enterprises as profit-making tools for investors.That can be coordinated by legal interpretation or legal modification.From the legal interpretation,on the one hand,interpret"the purpose"of Article 76 of the General Rules of Civil Law as the"main purpose";on the other hand,locate specific state-owned enterprise by its specific purpose.From the legal modification,it is advisable to amend the profit criteria to the compromised standard,that is to say,it is a for-profit legal person as long as it profits for legal person or for members,and otherwise it is a non-profit legal person.