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隐名合伙发端于中世纪的欧洲,主要存在于大陆法系的法律体系中。作为一种特殊的合伙形式,隐名合伙主要体现了隐名合伙人和出名营业人之间的内部合同关系,与“隐名出资”、“隐名股东”、“有限合伙”等概念既相类似又具有明显的区别。隐名合伙制度的建立有助于充分利用社会闲置资金,拓展中小企业的融资途径,促进社会资本的流动和经济的发展,同时解决学术研讨和司法实践中存在的分歧问题。
Anonymous partnership originated in the Middle Ages of Europe, mainly in the civil law system. As a special form of partnership, the anonymous partnership mainly reflects the internal contractual relationship between the anonymous partner and the famous operator, and the limited partnership with the “anonymous funded”, “anonymous shareholder ”, “ ”And other concepts are similar and have obvious differences. The establishment of the anonymous partnership system helps to make full use of social idle funds, expand financing channels for SMEs, promote the flow of social capital and economic development, and at the same time solve the existing problems in academic research and judicial practice.