论建立我国特色的有限合伙制度
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摘要
本文首先对有限合伙的概念、设立条件和特点进行了具体分析,从回顾有限合伙的历史沿革入手,运用历史溯源的方法,从过程描述的角度把握有限合伙产生与发展的历史脉络,指出有限合伙是一种较为古老的企业、商业组织形态,它的产生和发展是为了适应不同投资者的要求。然后,运用比较的方法,从横向的角度对比、详细地介绍了外国有限合伙立法及有限合伙在我国的立法情况,指出传统的英美法系和大陆法系国家基本上都以法律明文规定了有限合伙这一企业组织形式,我国深圳、北京等地的地方性立法也进行了大胆突破,相继承认有限合伙的法律地位,开了我国有限合伙立法的先河。继而又具体分析了我国建立有限合伙制度的理由,提出有限合伙既具有有限责任公司的融资功能,又克服了有限责任制带来的种种弊端;有限合伙有利于实现投资者与投知(技术)者的最佳组合;有限合伙的经营活动比公司的经营活动更具有保密性;有限合伙制有利于避免双重纳税,只由合伙人缴纳个人所得税;有限合伙制有利于调动投资热情,避免道德风险;目前,由于没有明确的法律规定,有限合伙这一企业组织形式在中国目前是难以生存的。如号称中国第一家有限合伙的风险投资机构北京天绿企业投资中心的夭折就是一个明证,故我国应尽快建立有限合伙制度;有限合伙制是投资人进行投资创业的很好选择等。最后,在此基础上剖析了我国在借鉴英美等国立法与成熟经验的基础上,建立具有我国特色有限合伙制度可能面临的各种实际问题的思考,如有限合伙的立法模式问题,指出两合公司起不到促进我国风险投资发展的应有作用;以隐名合伙代替有限合伙进行立法,可能会产生一些问题;为了体现立法上对有限合伙的重视,加之有限合伙越来越向独立法人主体靠拢,建议我国单独制定一部《有限合伙法》。又如有限合伙的成立应遵循“从严登记,持续监管”的原则;应当允许法人成为有限合
Outside text summary: First this text is to the concept of the limited partnership, established the condition and characteristics to carry on the concrete analysis from looking back the history origin and development of the limited partnership to commence, make use of the method that history trace to origins, hold the limited history of partnership creation and development grain from the angle that the process describe, point out that the limited partnership is a kind of more ancient business enterprise, business to organize the appearance, its creation request of the different from development is for adapt investors. Then, the method that usage compare, contrast and introduced the foreign limited partnership lawmaking and limit to go into partnership in detail from the horizontal angle at the our country of lawmaking circumstance, point out that traditional nations of British and American Law Department and DaLu Law Department all ruled this organized form of limited partnership with the law basically, our country the local lawmaking of etc. of ShenZhen, Beijing grounds also carries on the brave to break, one after another admitting the law position of the limited partnership, open our country limited partnership lawmaking of first river. Subsequently, analyzed that our country establish the reasons of the limit partnership system in a specific way, put forward the limited partnership since have the margin function of the limited liability company, and then overcame various irregularities that limited liability system bring ;The limited partnership is advantageous to the best combination that carries out the investor and hurls to know( technique);The management activity of the limited partnership compares the management activity of the company to even have the confidentiality; The limited partnership system is advantageous to avoid dual pay tax, be paid personal income tax by the partner only; The limited partnership system is advantageous to transfer to invest the enthusiasm, avoiding the morals risk; Currently, because of have no explicit law provision, this business enterprise organized form of the limited partnership is a hard existence currently in China. For example, the premature death of the Beijing Tian Lu Investment in enterprise center— the first risk of limited partnership investment organization in China is a clear certificate. Our country should build up the limited partnership system as soon as possible; It is the very good choice that the investor carry on investment's start a business that limited partnership make etc. Last, on this foundation, analyzed that our country learning the national laws and mature experiences of British and American .building up the limited partnership system of special features may face the various actual problems, such as the lawmaking mode problems of the limited partnership, point out that the two match company have not the function to promote our country risk investment developing; Replace the limited partnership
to carry on the lawmaking with the secret partner, may produce some problems; For realizing the lawmaking up to the value of the limited partnership, the limited partnership that add takes side toward independent legal person corpus more and more, suggestion our country draws up one alone set ({ limited partnership law )) .Establish the principles that should follow" from the strict register, take charge of continuously" such as the limited partnership again; Should allow the legal person to become the common partner within limited partnership, the national public official is the qualifications of the partner to deserve the restrict, in order to defend the state-owned property to run off, the state-owned business enterprise cans do for limited partner of undertake the limited liability generally and only; The quantity of the limited partner should not be subjected to limit; The rights and duties of each partner; The limited partnership back, dismisses and changing with the company type ;In order to actually protect the limited partner' s rights and encourage their aggressive investing, the limited partner can carry on the derivative action; Bankrupt procedure of the limited partnership; For the healthy development of limited partnership system, should create the law environment for it and good of social economic condition etc..
Outside text summary: First this text is to the concept of the limited partnership, established the condition and characteristics to carry on the concrete analysis from looking back the history origin and development of the limited partnership to commence, make use of the method that history trace to origins, hold the limited history of partnership creation and development grain from the angle that the process describe, point out that the limited partnership is a kind of more ancient business enterprise, business to organize the appearance, its creation request of the different from development is for adapt investors. Then, the method that usage compare, contrast and introduced the foreign limited partnership lawmaking and limit to go into partnership in detail from the horizontal angle at the our country of lawmaking circumstance, point out that traditional nations of British and American Law Department and DaLu Law Department all ruled this organized form of limited partnership with the law basically, our country the local lawmaking of etc. of ShenZhen, Beijing grounds also carries on the brave to break, one after another admitting the law position of the limited partnership, open our country limited partnership lawmaking of first river. Subsequently, analyzed that our country establish the reasons of the limit partnership system in a specific way, put forward the limited partnership since have the margin function of the limited liability company, and then overcame various irregularities that limited liability system bring ;The limited partnership is advantageous to the best combination that carries out the investor and hurls to know( technique);The management activity of the limited partnership compares the management activity of the company to even have the confidentiality; The limited partnership system is advantageous to avoid dual pay tax, be paid personal income tax by the partner only; The limited partnership system is advantageous to transfer to invest the enthusiasm, avoiding the morals risk; Currently, because of have no explicit law provision, this business enterprise organized form of the limited partnership is a hard existence currently in China. For example, the premature death of the Beijing Tian Lu Investment in enterprise center— the first risk of limited partnership investment organization in China is a clear certificate. Our country should build up the limited partnership system as soon as possible; It is the very good choice that the investor carry on investment's start a business that limited partnership make etc. Last, on this foundation, analyzed that our country learning the national laws and mature experiences of British and American .building up the limited partnership system of special features may face the various actual problems, such as the lawmaking mode problems of the limited partnership, point out that the two match company have not the function to promote our country risk investment developing; Replace the limited partnership
to carry on the lawmaking with the secret partner, may produce some problems; For realizing the lawmaking up to the value of the limited partnership, the limited partnership that add takes side toward independent legal person corpus more and more, suggestion our country draws up one alone set ({ limited partnership law )) .Establish the principles that should follow" from the strict register, take charge of continuously" such as the limited partnership again; Should allow the legal person to become the common partner within limited partnership, the national public official is the qualifications of the partner to deserve the restrict, in order to defend the state-owned property to run off, the state-owned business enterprise cans do for limited partner of undertake the limited liability generally and only; The quantity of the limited partner should not be subjected to limit; The rights and duties of each partner; The limited partnership back, dismisses and changing with the company type ;In order to actually protect the limited partner' s rights and encourage their aggressive investing, the limited partner can carry on the derivative action; Bankrupt procedure of the limited partnership; For the healthy development of limited partnership system, should create the law environment for it and good of social economic condition etc..
引文
[1] 蔡金,《我国风险投资市场令人椹忧》[N].中国审计报,2001—12—03(1)
[2] 王保树,崔勤之.《企业法论》[M].北京:工人出版社,1988
[3] 《中华人民共和国法律汇编》[M].合伙企业法.北京:人民出版社:,1997.(原载《武汉理工大学学报》社科版,2002.1.5—8)
[4] 1977年修改前的《纽约商事公司法》第717条
[5] 魏新高、李冬梅,《合伙风险投资涌动》[Ni.北京日报,2001—08—14(4)
[6] 《修正美国模范公司法》第8.30条
[7] 李侠,《发展高技术产业的资本运营模式》[N],风险投资.金融时报,1998—03—12
[8] 《日本商法典》第254条之一第3项,《日本民法典》第644条
[9] 高富平、苏号朋、刘智慧,《合伙企业法原理与实务》[M].北京:中国法制出版社,1997
[10] 李京文,《迎接知识经济新时代》[M].上海:上海远东出版社,1999
[11] 宋永新,《新型的美国有限责任公司法评述》[J].外国法译评,1999,(4)
[12] 宋永新,《美国非公司型企业法》社会科学文献出版社2000年11月第一版
[13] Denneth W Clarkson等:《韦斯特商法学》,东北财经大学出版社1998年4月版,第709页
[14] 《风险投资向实务操作演进》,载《人民政协报》2000年5月25日号
[15] 史际春《企业和公司法》中国人民大学出版社2001年3月版,第422页
[16] 孟长康《美国合伙制与风险投资运作框架的法律设计》南京大学法学院
[17] 朱伟一《美国公司法判例解析》中国法制出版社2000年10月第1版
[18] 江平主编:《中国公司法原理与实务》
[19] 奚晓明主编《中国民商审判》2003年第1卷法律出版社2003年5月第1版
[20] 江敏超《我国有必要建立有限合伙制度》载《探索与争鸣》2004年第9期
[21] 全国人大财经委编《合伙企业法、独资企业法热点问题研究》人民法院出版社1996年7月第1版
[22] 余永定 郑秉文主编《中国“入世”研究报告:进入WTO的中国产业》社会科学文献出版社2000年1月第1版
[23] 何勤华 戴永盛主编《民商法新论》复旦大学出版社 1999年12月第1版
[24] 陈忠诚编著《法律英语阅读(商法)》法律出版社2003年6月第1版
[25] 刘太山撰:《论我国建立有限合伙制度的必要性》
[26] 张天民、马永双、李大可编著《中华人民共和国合伙企业法适用与研究》中国人民公安大学出版社1997年7月第1版
[27] 伯尔曼:《法律与革命》,中国大百科全书出版社1996年版
[28] 罗伯特·霍恩等:《德国民商法导论》,中国大百科全书出版社1996年版
[29] 高富平等:《合伙企业法原理与实务》中国法制出版社1997年版
[30] 贾桂茹等:《市场交易的第三主体——非法人团体研究》贵州人民出版社1994年版
[31] 孔祥俊:《民商法新问题与判解研究》人民法院出版社1996年版
[32] 倪纪晖等:《关于制定<合伙法>的若干问题》,载《经济与法》1995年第10期
[33] 罗玉珍主编:《民事主体论》
[34] 晓富《有关合伙企业法中的几个问题》载《中外法学》1997年第4期
[35] 马强《有限合伙价值论》北京市第二中级人民法院
[36] 刘俊海《建立有限合伙制度势在必行》中国社会科学院法学所研究员、民商法博士
[37] 江平《从有限合伙所想到的》中国政法大学教授、博士生导师,全国人大法律委员会副主任委员
[38] 罗菜娜、岳亮《有限合伙的立法探讨》中国人民大学法学院99级本科生
[39] 杨杰《对风险投资中有限合伙相关法律问题的思考》摘自中国民商法律网
[40] 刘俊海《WTO法律规则对我国市场经济法治的影响》中国社会科学院法学所研究员、民商法博士
[41] 梁慧星主编《民商法论丛》第4卷 法律出版社 1996年版
[42] 蒋大兴著《公司法的展开与评判》法律出版社2001年12月第1版
[43] 王保树主编《商事法论集》(第4集)法律出版社2001年1月第1版
[2] 王保树,崔勤之.《企业法论》[M].北京:工人出版社,1988
[3] 《中华人民共和国法律汇编》[M].合伙企业法.北京:人民出版社:,1997.(原载《武汉理工大学学报》社科版,2002.1.5—8)
[4] 1977年修改前的《纽约商事公司法》第717条
[5] 魏新高、李冬梅,《合伙风险投资涌动》[Ni.北京日报,2001—08—14(4)
[6] 《修正美国模范公司法》第8.30条
[7] 李侠,《发展高技术产业的资本运营模式》[N],风险投资.金融时报,1998—03—12
[8] 《日本商法典》第254条之一第3项,《日本民法典》第644条
[9] 高富平、苏号朋、刘智慧,《合伙企业法原理与实务》[M].北京:中国法制出版社,1997
[10] 李京文,《迎接知识经济新时代》[M].上海:上海远东出版社,1999
[11] 宋永新,《新型的美国有限责任公司法评述》[J].外国法译评,1999,(4)
[12] 宋永新,《美国非公司型企业法》社会科学文献出版社2000年11月第一版
[13] Denneth W Clarkson等:《韦斯特商法学》,东北财经大学出版社1998年4月版,第709页
[14] 《风险投资向实务操作演进》,载《人民政协报》2000年5月25日号
[15] 史际春《企业和公司法》中国人民大学出版社2001年3月版,第422页
[16] 孟长康《美国合伙制与风险投资运作框架的法律设计》南京大学法学院
[17] 朱伟一《美国公司法判例解析》中国法制出版社2000年10月第1版
[18] 江平主编:《中国公司法原理与实务》
[19] 奚晓明主编《中国民商审判》2003年第1卷法律出版社2003年5月第1版
[20] 江敏超《我国有必要建立有限合伙制度》载《探索与争鸣》2004年第9期
[21] 全国人大财经委编《合伙企业法、独资企业法热点问题研究》人民法院出版社1996年7月第1版
[22] 余永定 郑秉文主编《中国“入世”研究报告:进入WTO的中国产业》社会科学文献出版社2000年1月第1版
[23] 何勤华 戴永盛主编《民商法新论》复旦大学出版社 1999年12月第1版
[24] 陈忠诚编著《法律英语阅读(商法)》法律出版社2003年6月第1版
[25] 刘太山撰:《论我国建立有限合伙制度的必要性》
[26] 张天民、马永双、李大可编著《中华人民共和国合伙企业法适用与研究》中国人民公安大学出版社1997年7月第1版
[27] 伯尔曼:《法律与革命》,中国大百科全书出版社1996年版
[28] 罗伯特·霍恩等:《德国民商法导论》,中国大百科全书出版社1996年版
[29] 高富平等:《合伙企业法原理与实务》中国法制出版社1997年版
[30] 贾桂茹等:《市场交易的第三主体——非法人团体研究》贵州人民出版社1994年版
[31] 孔祥俊:《民商法新问题与判解研究》人民法院出版社1996年版
[32] 倪纪晖等:《关于制定<合伙法>的若干问题》,载《经济与法》1995年第10期
[33] 罗玉珍主编:《民事主体论》
[34] 晓富《有关合伙企业法中的几个问题》载《中外法学》1997年第4期
[35] 马强《有限合伙价值论》北京市第二中级人民法院
[36] 刘俊海《建立有限合伙制度势在必行》中国社会科学院法学所研究员、民商法博士
[37] 江平《从有限合伙所想到的》中国政法大学教授、博士生导师,全国人大法律委员会副主任委员
[38] 罗菜娜、岳亮《有限合伙的立法探讨》中国人民大学法学院99级本科生
[39] 杨杰《对风险投资中有限合伙相关法律问题的思考》摘自中国民商法律网
[40] 刘俊海《WTO法律规则对我国市场经济法治的影响》中国社会科学院法学所研究员、民商法博士
[41] 梁慧星主编《民商法论丛》第4卷 法律出版社 1996年版
[42] 蒋大兴著《公司法的展开与评判》法律出版社2001年12月第1版
[43] 王保树主编《商事法论集》(第4集)法律出版社2001年1月第1版
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