拟制既是比拟认识事物的思维方式和理论,又是重要的法律表达技术和方法。在商法领域,应当区分拟制法理、司法拟制与法定拟制。只有符合社会现实需要和彰显公平、正义、效率和交易安全等法律价值的拟制规范,才能获得正当性的认可。我国现有商法拟制法条十分有限,立法尚不能自觉、自如地运用拟制技术设置规范。因此,深入研究和掌握拟制立法技,并自觉和熟练地加以应用,必将是我国商法完善、精致的重要手段之一。 Fiction is both the way of thinking and theory of understanding things, but also important legal expression techniques and methods. In the field of commercial law, the legal system to be prepared, the judicial system and the legal system should be distinguished. Only the fictional norms that meet the needs of the society and the legal values ​​of fairness, justice, efficiency and transaction security can be justified. Our country’s existing commercial law to prepare the law is very limited, the legislation can not yet consciously and freely use the proposed technology to set the standard. Therefore, in-depth study and mastering the legislative skills to be drafted and applying them conscientiously and skillfully will certainly be one of the most important means of perfecting and exquisite the commercial law in our country.