有限合伙企业法律制度在中小民营企业中的运用与完善

Application and Perfection of the Limited Partnership System in Small and Medium-Sized Private Enterprises

中小民营企业引入有限合伙组织形式已成为促进经济进步和社会发展的一种趋势。有限合伙法律制度具有调动合伙人的积极性、降低中小民营企业融资困难、扩大企业信誉和税收优惠等诸多优势,但其"声誉机制"的制约有限、合伙人出资不实、抽逃出资缺乏监管、中小民营企业家的控权思想难以改变、退出机制存在缺陷等弊端亦不能忽视。中小民营企业在运用有限合伙制度时,应在健全企业管理体系、完善组织结构、规范有限合伙人的有限责任、完善合伙人出资义务等方面着力,进一步将有限合伙制度完善,如此,中小民营企业才能得到更好的发展。

It has become a trend for small and medium-sized private enterprises to introduce the limited partnership system to promote economic and social development. Although the limited partnership system has many advantages,such as mobilizing partners' enthusiam,reducing financing difficulties,expanding enterprises' credibility and tax incentives,it has the following disadvantages that cannot be ignored: limited reputation mechanisim,partners' false investment,lack of supervision of capital withdrawal,small and medium-sized entrepreneurs' idea of obsessive control,and deficiency in exit mechanism. Therefore,when introducing the limited partnership system,small and medium-sized private enterprises should perfect their management system and organization structure,and regulate the limited liability and duty contribution of the partners,thus perfecting the of limited partnership system.Only in this way can small and medium-sized private enterprises develop better.