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一、引言2006年4月,全国人大财政经济委员会向全国人大常委会提交了《合伙企业法》(修订草案)。经过常委会会议三次审议,2006年8月27日,十届全国人大常委会第二十三次会议审议通过了《中华人民共和国合伙企业法》(修订案)。修订后的合伙企业法将于2007年6月1日起施行。修订后的《合伙企业法》的引人注目之处是,在普通合伙形式之外,引入了有限合伙及有限责任合伙,前者主要针对风险投资机构,后者主要针对会计事务所和
I. Introduction In April 2006, the Financial and Economic Committee of the NPC submitted “Law on Partnership Enterprises” (Revised Draft) to the Standing Committee of the National People’s Congress. After three deliberations at the meeting of the Standing Committee, on August 27, 2006, the Twenty-Third Session of the Tenth National People’s Congress examined and adopted the “Partnership Enterprise Law of the People’s Republic of China” (the amendment). The revised Partnership Law will come into force on June 1, 2007. The notable feature of the revised Partnership Enterprise Law is the introduction of limited partnerships and limited liability partnerships in addition to the general partnership, the former mainly for venture capital institutions, the latter mainly for accounting firms and