关于我国合伙法律制度的若干问题  

On Serveral Issues of China's Partnership System

作　　者：宋永新[1] 

机构地区：[1]浙江大学法学院

出　　处：《中国法学》2001年第4期105-118,共14页China Legal Science

摘　　要：我国的合伙企业法于１９９７年颁布以来，社会反应不大。目前合伙企业只限于专业性合伙的范围之内，鲜有其他行业登记合伙企业的。一种传统的且具有高度灵活的企业形式出现这种情况的原因是多方面的。文章对合伙的定义、合伙的法律性质、合伙人的信托义务、合伙利益的转让、合伙的税收政策和有限合伙等作了分析与探讨，并提出了一些具体的立法建议。The promulgation of the Partnership Law of the PRC in 1997 did not arouse wide enthusiasm in the society as it was expected. At the present, partnership are only adopted by law firms and CPA firms; there are hardly any other partnerships registered with the Administration of Industry and Commerce. To large extent, this traditional and highly flexible business form of partnership has been neglected. Such an embarrassing situ- ation is due to various reasons. This paper analyses and discusses various problems with the existing Chinese partnership law, including, among others: the definition for partnership is too narrow; whether partnership is an independent enity is not clear thus may cause various problems; fiduciary duties in partnerships are both too high and too low; legal rules for transfer of partnership interest has loopholes: the existing partnership taxation policy is questionable; and the traditional business form of limited partnership has plenty of reasons to be recognized and to play an active role is the economy. The author also put forward his own legislative proposals.

关 键 词：合伙 合伙的法律人格 合伙财产 合伙利益 合伙的税收 有限合伙 

分 类 号：D922.29[政治法律—经济法学] D923[政治法律—法学]