论我国风险投资引入有限合伙制的对策

Strategy on Introducing Limited Partnership into Chinese Venture Capital

通过对美国风险投资有限合伙制的特点及成因的分析,结合中国风险投资机构治理方式的现状,提出中国的风险投资引入有限合伙制的战略对策:确立有限合伙制的合法性;为有限合伙制企业提供税收优惠;解除养老、保险基金等的进入限制,壮大有限合伙人实力;发展风险投资信息网络,催生一般合伙人群体;规范合伙契约,保护投资双方利益.

Limited partnership is popular in USA, its characteristics and cause of formation are analyzed in this paper, then strategic countermeasures for the formation of limited partnership in China are put forward: Legalizing limited partnership; derating corporation or investment tax; releasing the limitations of the entries of retirement pension and insurance pension; developing venture capital information net; standardizing the contracts of limited partnership.