合伙制度的特点及法律完善

Characteristics of Partnership and Legal Perfect

各国都非常重视对合伙制度的不断完善,相比之下,我国合伙制度还相当简陋,不能适应经济发展的需要。应当借鉴其他国家成功的立法经验,完善我国合伙法律制度,明确合伙的法律主体地位,确立有限合伙和事务所性质的合伙形式,建立层次明晰的合伙法律体系。

Partnership is an old form of commercial organization. This organization has a Lat of advantages, such as flexible, simply setup and single heavy burden of taxation, etc. Various countries pay much attention to the constant perfection of the system of partnership. But the partnership system of our country is not perfected very much. We should perfect and form a partnership the legal system.