本文首先說明商法兼具管制與交易的雙重結構，再釐清民商法間特別法與一般法的關係，凸顯商法原則與解釋的重要性。其次探討民事與商事契約（合同）的分際，梳理契約解釋與契約法任意規定的關係。接著討論當今商事組織靈活發展的特性，指出傳統主體分類的缺失，及商事單行法的必要性，並呼籲重視國際商人法的發展。本文再參酌商法特色，檢討臺灣民商合一體制的利弊得失，並提出修訂方向。文末針對中國大陸民法總則如何融入商法特色，建議採取精簡分工、輕裝前進的編纂原則，為商法保留成長茁壯空間。

This paper first introduces the dual feature of commercial law which consists of both regulatory element and transaction element. It then explores the relation between general laws and special laws, highlighting the importance of interpretation of commercial laws and principles. Next, the paper discusses the distinction between civil contracts and commercial contracts and clarifies the relation between contract interpretation and default rules. It then draws attention to the need of promulgating special commercial laws and the trend of law merchants. It also considers the merits of Taiwans system of combining civil code and commercial code. Finally, this paper makes suggestions for China to improve the draft General Principles of Civil Code so that its commercial law can be further developed.