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2007年6月1日实施的《中华人民共和国合伙企业法》是我国当前对合伙企业规定最为详尽的法律,在该法第92条中首次规定了在合伙企业不能清偿到期债务时,债权人可以依法向人民法院申请该合伙企业破产,或者要求普通合伙人清偿债务。对此规定理论界进行了广泛的讨论,合伙企业是否有破产能力?合伙企业如何适用《企业破产法》的相关规定?笔者拟对合伙企业破产能力、破产原因、破产财产以及合伙人连带破产问题进行讨论,以期使合伙企业破产制度更具可操作性与实践意义。
The “Law of the People’s Republic of China on Partnership Enterprise” implemented on June 1, 2007 is the most detailed law currently stipulated in our country for partnership enterprises. Article 92 of the Law stipulates for the first time that when a partnership enterprise can not pay off the debts due, the creditors may Apply to the people’s court for the bankruptcy of the partnership or require the general partner to pay off the debts. This stipulates that the theoretical circle has been extensively discussed and whether the partnership has bankruptcy. How can the partnership apply the relevant provisions of the Corporate Bankruptcy Law? The author intends to analyze the bankruptcy of the partnership, the cause of the bankruptcy, the bankruptcy property and the joint-venture partner bankruptcy To discuss, in order to make the partnership bankruptcy system more operational and practical significance.