Legal personhood and the firm: avoiding anthropomorphism and equivocation
从法律角度重新定义“人格”为“面具”，指出企业法律人格的争议源于对人格概念的混淆，强调只有吸引法律关系的能力才定义法律人格，对理解企业的法律基础有重要意义。
Abstract From the legal point of view, ‘person’ is not co-extensive with ‘human being’. Nor is it synonymous with ‘rational being’ or ‘responsible subject’. Much of the confusion surrounding the issue of the firm's legal personality is due to the tendency to address the matter with only these, all too often conflated, definitions of personhood in mind. On the contrary, when the term ‘person’ is defined in line with its original meaning as ‘mask’ worn in the legal drama, it is easy to see that it is only the capacity to attract legal relations that defines the legal person. This definition, that avoids the undesirable emotional associations and equivocations that often plague the debate, is important for a legally grounded view of the firm.