商事主体发展到今天,其内容已经发生了很大的变化。从形式上的主体,到实质上的法律主体,现代商事主体已经具有了独立的法律人格。现代商事主体的独立性是以现代商法的基本规则为基础的,传统民法理念已经无法适应和解释商事主体的这种变化了。本文通过阐述商事主体的演变过程细分出两者的联系与区别最后,结合我国的现实情况,对我国商法的现实任务与历史使命进行一番展望。 The main body of commercial development to today, its content has undergone great changes. From the formal subject to the substantive legal subject, the modern commercial subject already has an independent legal personality. The independence of the modern commercial subject is based on the basic rules of modern commercial law. The concept of the traditional civil law has not been able to adapt to and explain this change in the commercial subject. This article elaborates the evolution of the main body of the business and breaks down the connection and difference between the two. Finally, with the reality of our country, this article makes some prospects for the actual mission and historical mission of our commercial law.