Business entity occupies an important place in international trade, but it does not draw much attention in conventional trade theory. 企业主体在国际贸易中占有重要的地位,但在国际贸易传统理论中却没有给予足够的重视。
With "business entity" theory as foundation, Substantive Consolidation Doctrine is no longer constrained by one enterprise form, but focus more on the independence in the actual running and management. 实质合并原则是以企业主体理论为基础的,该理论并不再拘泥于一个企业形式上是否是独立的主体,而是更加注重企业在实际的经营、管理中是否独立自主。