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我国1997年颁布《合伙企业法》以来,严格按照该法成立的合伙企业并不多,该法调整的范围有限,在实际生活中发挥的作用也有限。2006年8月27日我国通过了修订后的《合伙企业法》,并将于2007年6月1日施行,新的《合伙企业法》创设了包括有限合伙企业、特殊的普通合伙企业在内的一系列新制度。如何看待合伙企业法的定位和功能,对适用和发展合伙企业制度,具有重要的理论和实践意义。
Since the promulgation of the “Partnership Enterprise Law” in 1997, there are not many partnership enterprises established in strict accordance with the law. The scope of the law adjustment is limited, and its role in real life is also limited. On August 27, 2006, China passed the revised Partnership Enterprise Law and will be implemented on June 1, 2007. The new Partnership Enterprise Law has created a series of new business models including limited partnership and special general partnership A series of new system. How to treat the position and function of the partnership law has important theoretical and practical significance for the application and development of the partnership enterprise system.