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有限责任合伙中的有限责任保护范围 被引量:2

The Scope of Limited Liability in the Limited Liability Partnership
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摘要 有限责任保护范围是有限责任合伙法的核心制度,其不仅包含"侵权债务",还应该包含"违约债务";但若合伙人对造成这一债务的合伙人具有"直接监督与控制"的职责,则不受有限责任的保护。"刺破有限责任面纱"是有限责任合伙法的一项重要内容,为了更好地保护债权人利益,我国新合伙企业法应尽快建立这一制度。虽然我国的新合伙企业法将有限责任合伙的有限责任保护范围限定于"重大过错债务",但近来英美国家的有限责任合伙法有一种发展趋势,即将该保护范围从"过错债务"扩展到"无过错债务"。 The scope of limited liability is the essential element of limited liability partnership law,which include two types of debts: the debt caused by other partners’ breach of contract and the one caused by other partners’ torts; But the partner who has the duty to directly supervise and control this partner who caused the debt would not be protected by limited liability. As to 'piercing the veil of limited liability',the Chinese new partnership law should promptly absorb this important principle to protect the creditors’ interest better. Although by the Chinese new partnership law,the scope of limited liability includes only 'the gross negligent debt',the English and American limited liability partnership laws are extending the scope ——from 'the negligent debt' to 'the non-negligent debt'.
作者 刘庆飞
出处 《社会科学》 CSSCI 北大核心 2009年第5期92-96,共5页 Journal of Social Sciences
关键词 有限责任合伙 有限责任保护范围 刺破有限责任面纱 Limited liability Partnerships Scope of Limited liability Piercing the Veil of Limited Liability
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参考文献22

  • 1《中华人民共和国合伙企业法》,第55,57条.
  • 2Allan G. Donn, "Is The Liability of Limited Liability Entities Really Limited?" Passthrough Entities 21, 22 (NOV. - DEC. 2001 ).
  • 3Daniel S. Kleinberger,Agency, Partnerships, and LLCs,中信出版社,2003年版,第458页.
  • 41994 Minn. Sess. Law Serv. Ch. 539, §12, amending Minn. Stat. Ann. §323.4(2).
  • 5Alan R. Bromberg & Larry E. Ribstein, Limited Liability Partnerships and The Revised Uniform Partnership Actl. 01 (c) (2001).
  • 6J. William Callison, Limited Liability Partnerships & Limited Liability Limited Partnerships, 1995 McGRaw - Hill, Inc, http: //www. mgovg. com, 2008 - 9 - 6.
  • 7TEX. CIV. STAT. ART. 6132b-3.08(a)(1)(2)(B).
  • 8Mudge Rose Guthrie Alexander & Ferdon v. Pickett, 11 F. Supp. 2d 449, 453 n. 18.
  • 9IADHO CODE § 53-3-306(c).
  • 10Colorado: Partnership Act § 7 -60 - 153.

同被引文献11

  • 1宋永新.美国非公司型企业法[M].北京:社会科学文献出版社,2002:241,244-247.
  • 2RobertW. Hamilton. Registered Limited Liability Partnerships: Present at the Birth (Nearly) [M]. 66U. COLO. L. REV. 1065 ( 1995): 1066.
  • 31994Minn. Sess. LawServ. Ch. 539,ξ12, amending Minn. Stat. Ann. ξ323.4 (2).
  • 4胡改蓉.有限责任合伙制度中对债权人的特别保护措施[C]//中国商法年刊(2006).2006:172.
  • 5美国律师协会.职业行为示范规则(2004)[M].王进喜,译.北京:中国人民公安大学出版社,2005:85.
  • 6杨成.特殊的普通合伙中合伙人的有限责任研究[D].北京:北京工商大学学位论文,2010.
  • 7中国注册会计师协会撰写.《中国会计服务贸易发展报告(2013)),报告期2012年7月至2013年7月.
  • 8美国公众公司会计监督委员会(PCAOB)网站:http://pcaobus.org/Registrafion/Firms/Pages/Registered-Firms.aspx,2013-11.
  • 9范健.引入有限责任合伙(LLP)制度的立法思考[J].国家检察官学院学报,2007,15(6):113-117. 被引量:12
  • 10蒋尧明.中国传统文化对会计师事务所合伙文化建设的影响[J].当代财经,2009(10):116-122. 被引量:5

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