试论企业法人主体资格证明标志

法人的民事权利能力与民事行为能力同时产生理论,决定了现行法律法规将营业执照的颁发视为企业法人成立的标志,但现行司法实践的发展,同时又将企业法人营业执照被吊销后至其注销登记前视为企业法人主体未消灭,这一矛盾最终导致理论与实践的重大冲突。这就要求重构企业法人主体产生的标志:在观念上将企业法人的登记与营业执照的颁发分别作为企业法人主体权利能力与行为能力获得的证明。

On the Sign Proving the Staus of Enterprise''''s Legal Person Subject

The issue of a business licence is taken as the sign of recognition of an enterprise's legal person status according to the existing laws and regulations at present.But in practice,the status of an enterprise's legal person remains recognized during the period from the revocation of a business licence to the nullification of registration.The contradiction mentioned above has led to a conflict between theory and practice,which demands to reform the production of the enterprise's legal person subject,namely,to make it proved that the registration of an enterprise's legal person and the issue of a business licence are taken as the legal capacity and disposing capacity of the legal person respectively.