摘要：我国商法在创立之初就陷入了理论落后于实践的困境，至今尚未形成相对成熟的商法理论，对商法调整对象的认定更是扑朔迷离。但是商法作为一个特殊的法律部门，其独立于相关法律部门之外的特有理论又应当是建立在商法调整对象特定性的基础上的。因此，商法调整对象事实上处于商法理论的基础地位。就我国而言，商法以包含商人人格(产生、变更和消灭)关系和商事营业关系的商事关系作为自己特定的调整对象，既能够让商法规范的内容明朗化，也可以使商法与民法、经济法之间的界限清晰化。 

关键词：商事关系  商人人格关系  商事营业关系  商法  民法  经济法

Abstract：At the beginning of the establishment，our commercial law was plunged into the difficulty that the theory falls behind the practice. So far it has not built a relatively mature theory，and the regulating object of commercial law is confusing.  However，commercial law as a special legal department，its unique theory which make itself be independent of other relevant legal departments，shall be built on the special theory of the regulating object. Therefore，the regulating object of commercial law actually is the theoretical basis. As in China，the specific regulating object of commercial law is commercial relation which contains businessman personality (produce，change and destroy) relation and commercial business relation. This relation can not only let commercial content clearer，but also can make the  boundaries among commercial law，civil law and economic law more apparent.

Key words: commercial relation；commercial personality relation；commercial business relation；commercial law； civil law； economic law