新《合伙企业法》有限合伙制度的立法缺陷与克服

2006年修订的我国《合伙企业法》首次确立了有限合伙制度.有限合伙制度的精髓在于"糅合"了公司和普通合伙"两种制度"的优点,但新法在两种制度的"糅合"上还存在着未充分认识到有限合伙中两种投资的性质和资本制度的构建等方面的缺陷;两种责任的适用范围及转化的规定比较模糊;两种合伙人转换条件以及转换后的权利义务设计不合理等.应区分"两种制度"的宗旨、功能、适用条件等构建有限合伙制度,同时也应对有限合伙中两种责任及两种合伙人的转化设计合理的径路.

Legislative Defects and Improvements on the System of Limited Partnership in the New Partnership Act

The Partnership Act modified in 2006 sets up our system of limited partnership for the first time,which absorbs advantages of both company system and ordinary partnership system.But this revision to the Partnership Act still cannot solve some important issues.It has not clarified the nature of two types of investment in limited partnership; many defects exist in its system of capital;rules on scope and transformation of two types of liability are fussy;the conditions of transformation and the relationship after transformation of two types of partner are unjustified.Therefore, it is proposed to distinguish the objectives,functions and conditions of company system and ordinary partnership system in the establishment of our system of limited partnership,and then to design some reasonable approaches for the transformation of two types of liability and partner.