摘要： 法人制度的价值在于解决非自然人参加法律关系时的人格和能力问题，目的是适应社会经济政治发展的需要，使越来越多以非自然人名义从事活动的主体合法化，达到“铁打的军营流水的兵”之效果，从而突破自然人的局限。法人制度都是具体的，依任何法律或法律部门成立的法人，当然可以依法参加各法律部门的法律关系。不同法律部门对法人的关注和调整各有侧重，法人制度无须“顶层”的框架或规则，不必在部门法中规定法人的条件和一般规则。法人是否营利主要为税法所关注，而与法人的事业及其经营性、公益性无必然联系，不应将其作为法人之法律调整基准。

关键词: 法人, 人格, 法人分类, 营利性, 非营利性

Abstract: The value of the juristic person system lies in solving the problem of personality and ability when the non-natural person participates in legal relation.The purpose of the system is to meet the need of the development of society, economy and politics, so more and more subjects in the name of non-natural person will be legalized, then it can achieve the respected effect of“fixed military camp but floating soldiers”, and break the limitation of natural person.The juristic person system is specific, established under any law or division of law, meaning it can participate in the legal relation among any division of law, but different division of law focus and adjust in different emphasis and level about juristic persons.So there is no need for top frame or rules for the system, and the condition or general rule in any division of law is unnecessary.The question whether a juristic person profits or not is mainly concerned by the tax law, and it has nothing to do with the business of a juristic person and its operation or public benefit, so a juristic person is profit able or nonprofit able should not the baseline in its adjustment of law.

Key words: Juristic Person, Personality, The Classification of Legal Person, Profitability, Non-profitability