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近年来,伴随我国经济的腾飞,随着社会逐渐多元化,公司、企业、个体经营户等非公有制经济组织如雨后春笋般春潮涌现,2006年8月27日第十届全国人民代表大会常务委员会第23次会议修订的新《合伙企业法》更加完善了我国在合伙企业制度上的法律制度,此次修订涉及到诸多内容,有限合伙制度的引入便是其中一个十分重要的方面。本文从有限合伙人的责任承担与隐名合伙人责任的区别与联系来探讨新法运行当中遇到的关于隐名合伙的若干问题,从而对隐名合伙存在的原因和必要性进行阐述。
In recent years, along with the economic take-off in our country, with the gradual diversification of society, the non-public economic organizations such as corporations, enterprises and self-employed households spring up in spring. On August 27, 2006, the Standing Committee of the Tenth National People’s Congress The new Partnership Enterprise Law amended at the 23rd Meeting has further improved our legal system in the partnership enterprise system. This amendment involves many contents. The introduction of the limited partnership system is one of the most important aspects. This article discusses the reasons and necessity of the covert existence of the covert partnership by discussing the difference and connection between the liability of the limited partner and that of the covert partner.