在合伙制企业和有限责任公司之间还有一种企业形式叫做有限合伙企业,因为采用此种形式的企业比较少,其会计处理和税务处理长期以来不被重视,导致该类型企业的会计人员在日常的工作中存在许多问题。本文作者通过大量的理论分析以及多年实践经验的总结,对有限合伙企业的相关会计处理和税务问题进行了深入研究,以此为该类型企业的会计从业人员的实际操作提供一定的参考。 There is also a form of business between partnership companies and limited liability companies called limited partnerships, as accounting for and handling of taxation has long been neglected as a result of the relatively small number of enterprises employing this type of business, There are many problems in daily work. Through a great deal of theoretical analysis and years of practical experience, the author of the thesis studies the related accounting treatment and taxation issues of limited partnership enterprises in depth, which will provide reference for the actual operation of accounting practitioners in this type of enterprises.