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在现代商事制度中,合伙企业制度是一种极为重要的商事组织形式,为各类主体参与商事经营提供了一种较为灵活与便捷的经营方式。2006年8月27日中华人民共和国第十届全国人民代表大会常务委员会第二十三次会议修订通过的《中华人民共和国合伙企业法》与以前实行的合伙企业法相比,新增加了特殊的普通合伙制和有限合伙制两种合伙企业组织形式。本文通过对于特殊的普通合伙承责制度的研究,诣在结合我国当前立法与实践,分析研究合伙企业,尤其是这种新增承责制度的进步与尚需完善之处,以期从整体上对我国合伙企业制度的进一步合理化提供具有参考价值的理论成果。
In the modern commercial system, the partnership system is an extremely important form of commercial organization that provides a more flexible and convenient mode of operation for various types of entities to participate in commercial management. On August 27, 2006, the Law of the People’s Republic of China on Partnership Enterprise as amended at the 23rd meeting of the Standing Committee of the Tenth National People’s Congress of the People’s Republic of China, compared with the formerly implemented Partnership Enterprise Law, added a new special ordinary Partnership and limited partnership two forms of partnership organizations. Through the study of the special general partnership responsibility system, this article analyzes and studies the partnership enterprises in combination with the current legislation and practice in our country, especially the progress and the need for improvement of this new accountability system. The further rationalization of the partnership system in our country provides theoretical results with reference value.