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20世纪90年代以来国际上出现了一种新的责任形式,即有限合伙,其对促进经济发展确实发挥了积极的作用。为了适应我国市场经济发展,我国于2006年8月对我国《合伙企业法》进行了修改,明确规定了有限合伙制度,为风险投资扫清了法律的障碍,促进了中小企业的发展。但与发达国家相比我国的有限合伙制度还存在着许多弊端,体系尚未完善,尚处于起步阶段,本文主要探讨了有限合伙的优势与不足,以期为以后的相关立法实践提供有益的参考。
Since the 1990s, a new form of responsibility has emerged in the world, namely, limited partnership, which has indeed played a positive role in promoting economic development. In order to adapt to the development of market economy in our country, China amended the “Partnership Enterprise Law” in August 2006, clearly defined the limited partnership system, cleared the legal obstacles for venture capital and promoted the development of small and medium-sized enterprises. However, compared with the developed countries, there are still many drawbacks to the limited partnership system in our country. The system is not yet perfect, and it is still in its infancy. This article mainly discusses the advantages and disadvantages of limited partnerships so as to provide useful reference for the future relevant legislative practice.