有限合伙的滥用与规制

On the Abuse and Regulation of Limited Partnership

我国修订后的《合伙企业法》规定了有限合伙制度,完善了合伙形式,但同时也为有限合伙人滥用有限责任侵害债权人利益提供了条件。为规制有限合伙的滥用,需要借鉴国外立法,完善有限合伙资本制度、限制分配制度、有限责任否认制度。

New amended partnership law of China provides the limited partnership and completes legal forms of partnership, and at the same time provides opportunities for the limited partners to infringe upon the creditor＇s interest. Conceivable abuse of the limited partnership should be regulated by ameliorating the capital system of limited partnership, restricted distributive system and system of denying limited liability using laws abroad for reference.