引入有限责任合伙(LLP)制度的立法思考

Legislative Consideration of whether the Limited Partnership be Introduced into China

有限责任合伙立法,是专业合伙为规避普通合伙无限连带责任所产生的经营风险的产物。但如今美国绝大多数州立法及英国等国立法都已将有限责任合伙的适用范围扩展到各种营业。在美国的影响下,英美法系国家和地区也纷纷制定了有限责任合伙法,并且大多采取的是独立立法的形式。为保护债权人权益,各国立法规定了建立替代性的赔偿资源、限制合伙分派及资产取回等制度。作为一种制度创新,特殊普通合伙企业固然一定程度上满足了以会计师事务所、律师事务所为代表的专业服务机构的迫切需要,但该制度仍存在明显的缺陷。不过,这些缺陷均可通过合适方案加以补救。

The limited partnership act was an outcome by which the vocational partnership evades the business risk resulting from the unlimited joint and several liability of general partnership. However, most states of the USA and the UK have expanded the scope of limited partnership to various businesses. Under the influence of the USA, countries and regions of the common law system enacted limited partnership law in succession and most of them chose separate legislation to prescribe relevant provisions such as establishing the substituted compensation resources, restricting the partnership apportionment and asset withdrawal, and etc. As a systematic innovation, special general partnership satisfied the urgent requirements of some professional agencies while still have distinct limitations which may be repaired by appropriate scheme.