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当前,在我国现行法律制度框架内,公司与合伙不仅是众多投资者的选择,而且也是我国《公司法》与《合伙企业法》中最重要的法律形态。面对复杂的社会经济形势,以及公司与合伙在法律设定等先天上的优劣,投资者有时为获得更加优良的条件而选择更加合适的外衣,公司与合伙之间的相互转换已经成为企业发展到一定阶段所进行的必然的选择。然而,纵观我国法律规定,公司与合伙企业之间的转换只能通过先解散后设立的方式,这往往会伴随着复杂的程序、高昂的成本,难免会对利益相关者的利益产生实质影响。因此,本文在了解我国公司与合伙相互转换现状的基础上,从国外相关制度入手,以保护利益相关人的利益为视角,积极探寻公司与合伙相互转换程序上的便利以及对利益相关人的保护。日本最新《公司法》、德国《公司法》以及美国《标准公司法》、《统一合伙法》等都为公司与合伙形式相互转换的实体与程序方面提供了具体的解决措施,并充分体现了利益相关人的保护原则,两大法系具有代表性的国家相关的法律制度值得我国借鉴。最后,在对域外法律制度进行观察分析的基础上,结合我国实际具体国情,针对我国当前存在的问题提出有关宏观制度建设与微观程序改进等方面的意见和建议。
At present, within the framework of the current legal system in our country, corporations and partnerships are not only the choice of many investors, but also the most important legal forms in the “Company Law” and “Partnership Enterprise Law” in our country. In the face of complex socio-economic conditions and the innate superiority and inferiority of companies and partnerships in the setting of laws, investors sometimes choose more appropriate garments in order to obtain more favorable conditions. The conversion between companies and partnerships has become an enterprise Development to a certain stage of the inevitable choice. However, as far as China’s law is concerned, the conversion between a company and a partnership can only be achieved through the method of dissolution after establishment, which often accompanies complex procedures and high costs, which inevitably have a material impact on the interests of the stakeholders . Therefore, on the basis of understanding the status quo of the mutual conversion between the company and the partnership in our country, starting with the relevant systems in foreign countries and protecting the interests of the stakeholders, this paper actively explores the procedural convenience and the protection of the stakeholders . Japan’s latest “Company Law”, the German “Company Law” and the United States “Standard Company Law”, “Uniform Partnership Law” and so on for the conversion of companies and partnerships form the entity and the program provides specific solutions and fully embodies The principle of the protection of stakeholders, the legal system of the representative countries in the two major legal systems deserve my country’s reference. Finally, based on the observation and analysis of the extraterritorial legal system and in the light of the actual conditions in our country, we put forward opinions and suggestions on the current macroscopic system construction and improvement of the microcosmic procedures in view of the current problems in our country.