有限合伙的本质及适用

我国的新合伙企业法实施四年了,其亮点之一就是确立了有限合伙制度,而这一新制度确立的初衷是为了促进中国资本市场,特别是风险投资行业的发展。虽然有限合伙被广泛认为是风险投资机构的最佳组织形式,但是这也并不妨碍其他业务性质的企业采用这种形式。有限合伙不是风险投资机构的"专利",只有了解有限合伙的本质问题才能正确地适用这种企业组织形式,才能把这种企业组织形式推广得更好。

Essence and Application of Limited Partnership

The new "Partnership Law" of China has been put into effect for 4 years,whose one of highlights is the establishment of limited partnership system.The original intention of this system is to promote the development of China′s capital market,especially the development of China′s venture capital industry.Although limited partnership is widely recognized as the best business form for venture capital firms,it does not mean that other industries cannot adopt this form.Actually,limited partnership is not the "patent" for venture capital firms.Provided that we correctly understand the essence of limited partnership,we can employ this form in a right way,as well as popularize this business form better.