合伙制企业与公司制企业控制权配置比较研究  

A Comparative Study of Configuration of Control Right Between Limited Partnership and Limited Company

作　　者：张明[1] 

机构地区：[1]广东商学院管理学院,广州510320

出　　处：《沈阳农业大学学报（社会科学版）》2008年第2期146-149,共4页Journal of Shenyang Agricultural University(Social Sciences Edition)

基　　金：广东商学院博士项目(05BS63002)

摘　　要：企业控制权配置是企业治理的核心,也是财产所有权得以实现的重要制度保障。企业控制权分为企业所有者控制权和企业经营控制权两大类。无论是公司制企业还是合伙制企业,其控制权均来源于财产所有权,企业所有者控制权需向专用资产所有者让渡部分控制权,进而形成企业的经营控制权。合伙制企业控制权配置与公司制(包括英美模式和内陆模式)企业控制权配置相比,具有更大的灵活性及对企业更好的控制性。Enterprise control right is both the core of enterprise governance and the institutional assurance of property right. Enterprise control right is made up of ownership control right and operation control right, which are both based on property right. Operation control right comes from the partial transition of ownership control right from property owners to specific-asset owners. Compared with the figuration of enterprise control right of limited companies（whether they belong to the British-American mode or Chinese-mainland mode）, the figuration of enterprise control right of limited partnerships is of greater flexibility and controllability.

关 键 词：合伙制企业 公司制企业 控制权配置 企业管理 专用资产 

分 类 号：F276[经济管理—企业管理] F276.6[经济管理—国民经济]