摘要
特定目的营业主体尽管多采取商主体的组织形式,但其经营范围受到明显限制,且一般只为单宗交易或项目而存在,并在交易、项目完成后解散,不符合商法上的"持续性"检验标准。这种矛盾可以通过对商行为的分类或者为"持续性"检验标准设定例外来解决。将特定目的营业主体确认为一类新型商主体具有一定的实践意义。
From the perspective of commercial main-body,the essay investigates special-purpose-vehicles in securitization and project companies.Those special-purpose-business-organizations(SPBOs)normally take the form of commercial main-body because of their extremely restricted business scopes,narrow purposes,and short-term existence which don't seem to fit the 'continuity' test for commercial main-body.Such inconsistency between the SPBO practice and commercial law theories is often dissolved by either categorizing commercial law acts or making exceptions to the continuity criteria.Both approaches reflect the flexibility of law and rules.
出处
《社会科学》
CSSCI
北大核心
2008年第3期142-148,共7页
Journal of Social Sciences
关键词
特定目的营业主体
商主体的规制原则
持续性检验标准
Special Purpose Business Organization
Principles on Defining Commercial Law Subjects
Continuity Test
