一、商法理念的内涵界定(一)法理念的一般学说所谓理念,根据我国《辞海》的解释,是指“一种理想的、永恒的、精神性的普遍范型”。《现代汉语词典》关于“理念”一词的解释,其一为信念;其二为思想和观念。因此,理念是一种理性认识和思想观念,是人类思维活动的结果。在西方语境中,“理念”(idea)一词则包括思想、观念、观点、见解、想法、意见、计划等多重含义。西方最早 I. CONCEPT OF COMMERCIAL LAW CONCEPTS A. General Theory of Legal Idea The so-called concept, according to the interpretation of “Cihai” in our country, refers to “an ideal, timeless and spiritual general paradigm.” One of the interpretations of the word “idea” in Modern Chinese Dictionary is belief. The second is thought and concept. Therefore, the concept is a rational understanding and ideas, is the result of human thinking activities. In the Western context, the word “idea” includes multiple meanings of ideas, concepts, opinions, opinions, ideas, opinions, plans, and so on. The earliest in the West