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      1. 甘肅政法學院學報

        2006, (02) 22-30

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        本期目錄 | 過刊瀏覽 | 高級檢索

        美國合伙制企業法比較評析及對中國法的借鑒
        A Comparative Study of Partnership Law in US

        沈四寶;郭丹;

        摘要:

        文章基于對美國的普通合伙、有限責任合伙、有限合伙、有限責任有限合伙、有限責任企業等幾種合伙制企業組織形式的比較分析,從責任形式、稅務負擔、企業管理權及相關程序性規定幾個角度分析了投資者在不同條件下選擇不同的合伙制商事法律主體的利弊與取舍。文章作于《中華人民共和國合伙企業法》醞釀出臺之際,以比較法的研究視角,以期從美國的合伙企業法律制度的立法和實踐中有所學習借鑒,在中國承認更多種類的靈活的合伙制企業組織形式,為投資者與企業家提供更廣闊的經濟舞臺。

        關鍵詞: 普通合伙;有限責任合伙;有限合伙;有限責任有限合伙;有限責任企業

        Abstract: Based on the comparison of different types of partnership enterprises in the United States, such as: General partnership, Limited liability partnership, Limited partnership, Limited liability limited partnership, Limited liability company, the writers here illustrates how an investor choose any of them in consideration of its legal liability, taxation and management performance, etc. By introducing these diversified and flexible partnership enterprises of the western counties, the writers hope to see more of them will be adopted by the Chinese law in order to provide wider economic fields for the entrepreneurs and investors to conduct their commercial businesses in China.

        Keywords: general partnership; limited liability partnership; limited partnership; limited liability limited partnership; limited liability company

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