一、前言商法与民法两者的关系究竟如何?向来系两岸法学界的争议问题。自十八届四中全会决议编纂民法典后,此问题之解答将影响民法典的内容及商法的运作,至关重要。然而,中国国情与法制发展具特殊性,加上经贸全球化使商法内容变动不居,在此情况下,如何于民商“合一”或“分立”的 I. Preface The relationship between the commercial law and the civil law exactly how? Has always been the dispute between the two sides of the legal circle. Since the Fourth Plenary Session of the 18th Plenary Session codified the Civil Code, the solution to this question will affect the content of the Civil Code and the operation of commercial law. It is of crucial importance. However, the development of China’s national conditions and the legal system is peculiar. Coupled with the globalization of trade and economy, the content of commercial law is subject to change. Under such circumstances, how can the “integration” or “separation”