有限合伙人合伙事务执行权与“控制权规则”研究

Research on Execution of Partnership Affairs of Limited Partner and “Control Rule ”

我国《合伙企业法》第六十八条第一款原则禁止有限合伙人享有合伙事务执行权即"禁止执行合伙事务规则",与第七十六第一款"表见合伙规则"合并适用,构成了"控制权规则"。但"禁止执行合伙事务规则"系对两权分离与有限责任关系的误识,违背了私法自治之合同自由原则,属不当限制有限合伙人内部经营管理表决权等正当权利,亦难以实现《合伙企业法》鼓励风险投资和债权人保护的立法目的,在实践中极易引发有限合伙人规避法律行为,徒增法律风险和法律成本。参鉴美国合伙企业法律制度的立法和实践,我国有限合伙法律制度应修正"控制权规则":取消"禁止执行合伙事务规则",允许有限合伙人和普通合伙人通过合伙协议对合伙事务内部经营管理的表决权进行分配,并相应修改第七十六条第一款,将第三人信赖理由限定为有限合伙人以普通合伙人身份对外代表合伙企业,形成第三人信赖的普通合伙人的表见外观,以与有限合伙人行使表决权参与内部经营决策即行使合伙事务执行权相区别。同时,法律应通过建构"刺破有限合伙面纱规则",防止有限合伙人滥用合伙事务执行权和有限责任。

The first paragraph of Article 68 of Partnership Enterprise law of the People＇s Republic of China regulates that a limited partner may not execute the partnership affairs in principle （the ＂prohibition of execution of partnership affairs＂）, combined with the application of the first paragraph of Article 76 （ rule of ＂partnership by estoppels＂ ）, constitute the so-called ＂control nile＂. However, the ＂prohibition of execution of partnership affairs＂ is a false understanding of the relationship between ＂the separation of ownership and control power＂ and limited liability, which runs against the principle of autonomy of private law and the principle of freedom of contract and improperly restricts the voting rights of the limited partner in internal operating management. So it would be difficult to achieve the legislative intent of Partnership Enterprise law to encourage venture capital and credi- tor protection, and easily makes limited partners circumvent the law in practice, increases legal risk and legal cost in vain. Draw- ing on the experience of United States partnership legislation practice, Partnership Enterprise law of China should amend the ＂control rule＂--to cancel the rule of ＂prohibition of execution of partnership affairs＂ and to allow limited partner and general partner allocate the voting rights about internal operations management by partnership agreement to, and correspondingly modify the first paragraph of Article 76, to limit the reason of trust by the third people to that limited partner take general partner＇s iden- tity of external representation of partnership enterprise with the apparent appearance of general partner and distinguish it from the voting rights of internal operations management. Meanwhile, the law should construct the rule of ＂piercing the veil of limited partnership＂ so as to prevent abuse of execution of partnership affairs and limited liability of the limited partner.