我国特殊普通合伙制度的完善探究

Research on perfecting the special general partnership system in our country

为了解决专业服务机构规模不断扩大与合伙人无限连带责任之间的矛盾,英美首先确立了有限责任合伙制度。我国2006年新修订的《中华人民共和国合伙企业法》借鉴了这一制度,将其称为"特殊的普通合伙"。我国对于该制度的立法较为简单,仅用5条对这一制度进行了框架性的规范。在我国当前的制度规范中,特殊普通合伙制度虽然有了这些规定,但是这些制度仍然存在一些不完善的地方。有些制度规定的比较模糊,可操作性不大;有些制度规定的不具有约束力,比较空洞,实为空话连篇;更有一些制度需要进一步完善。提出完善缺陷所应采取的措施,对完善这种新型合伙组织形式和内容有着重要意义。

In order to solve the contradiction between scale and professional services continue to expand and partners unlimited joint and several liability, American first establishes the limited liability partnership system. Our 2006 new revision of the ＂partnership enterprise law of PRC＂ draws on this system, known as the ＂special general partnership＂. Our country is relatively simple for the system of legislation, the framework for this system with just 5. In the system of our current, special general partnership in spite of these Provisions, but the system still has some imperfect place. Some rules are vague, not operational;some regulations are not binding, it is relatively empty ,fill endless pages with empty verbiage; some system needs further improvement. This should take measures to improve the defects, to complete this new partnership and has significance.