财经科学
財經科學
재경과학
Finance and Economics
2013年
1期
101~109
,共null页
有限合伙 投资 管理权 责任承担 制度创新
有限閤夥 投資 管理權 責任承擔 製度創新
유한합화 투자 관리권 책임승담 제도창신
Limited Partnership; Investment; Management Power; Responsibility Bearing; System Innovation.
有限合伙企业作为市场经济环境下一种独特的企业制度,满足了投资者不同的需求,而且博采众长,同时吸纳了合伙企业与公司的优势特征。但是,现阶段我国有限合伙企业制度与国外同类制度相比已经显得较为落后且单一。本文从有限合伙企业概念的核心即管理权分配与责任承担的角度入手,在讨论有限合伙企业制度的起源及发展以及将我国现行合伙企业制度与外国制度进行对比分析的基础上,对现存有限合伙企业制度提出了推进与创新的建议。
有限閤夥企業作為市場經濟環境下一種獨特的企業製度,滿足瞭投資者不同的需求,而且博採衆長,同時吸納瞭閤夥企業與公司的優勢特徵。但是,現階段我國有限閤夥企業製度與國外同類製度相比已經顯得較為落後且單一。本文從有限閤夥企業概唸的覈心即管理權分配與責任承擔的角度入手,在討論有限閤夥企業製度的起源及髮展以及將我國現行閤夥企業製度與外國製度進行對比分析的基礎上,對現存有限閤夥企業製度提齣瞭推進與創新的建議。
유한합화기업작위시장경제배경하일충독특적기업제도,만족료투자자불동적수구,이차박채음장,동시흡납료합화기업여공사적우세특정。단시,현계단아국유한합화기업제도여국외동류제도상비이경현득교위락후차단일。본문종유한합화기업개념적핵심즉관리권분배여책임승담적각도입수,재토론유한합화기업제도적기원급발전이급장아국현행합화기업제도여외국제도진행대비분석적기출상,대현존유한합화기업제도제출료추진여창신적건의。
As a unique enterprise system under the market economy environment, the limited partnership enterprise meets different needs of investors, and takes in the advantages of partnership enterprises and corparations. However, compared with the similar systems in foreign countries, the limited partnership enterprise system in our country is relatively more rigid and backward at present. Based on discussing the origin and development of limited partnership enterprise system and comparatively analyzing the present partnership enterprise system in our country and the similar systems in foreign countries, this paper put forward improvement and innovation suggestions to the existing limited partnership enterprise system from the angle of management power allocation and responsibility bearing, which is at core of the limited partnership enterprise conception.