In the era of artificial intelligence，the combination of autonomous thinking and objective form of intelligent robot makes it very likely to become a new “human”. However，there are different opinions on the definition of intelligent robots in academic circles. When the impact of intelligent robots on society reaches a certain level，intelligent robots can be incorporated into legal subjects on the basis of Referring to the legislative Suggestions of the European commission，so as to achieve the legal regulation on them. The theory of legal subject and the theory of human rights protection，which the intelligent robot has，provides theoretical support for the reconstruction of legal subject.