【作者】 陈方秀；

【导师】 孙大雄；

【作者基本信息】 华中师范大学 ， 经济法学， 2002， 硕士

【摘要】 合伙是一种历经千年且具有高度灵活性的企业形式，它与公司、独资构成现代市场三大主体基本形态。但我国关于合伙的理论研究显然滞后于实践发展，合伙立法也存在诸多漏洞亟待完善。笔者从关于合伙的众多法律问题中，选取了三大急需在理论上澄清和立法上解决的问题进行了分析和探讨，并提出了一些具体的立法建议。 第一、合伙的民事法律地位问题。民事法律地位是国家法律承认或授予主体的一种资格，而法律是否授予某一社会存在主体资格，取决于社会经济现实的需要。传统民法的主体理论认为，独立责任是民事主体的构成要件之一，笔者认为这一理论需要突破和创新，只要一个社会存在能够以自己的名义，支配一定的财产，实施一定的民事行为，法律就应赋予其主体资格。目前，我国的合伙组织已成为社会主义市场经济建设的重要力量，而《合伙企业法》虽事实上承认了合伙企业的民事主体地位但并未明确规定，《民法通则》的规定则更加含糊。笔者认为，在我国除简易合伙外，合伙组织(不仅是合伙企业)应被明确赋予主体资格，并作为非法人团体与自然人、法人并存为三大民事主体。 第二、合伙债务的清偿问题。本文对合伙债务进行了界定和分类、对合伙债务清偿的一般原则进行了分析。笔者认为：在合伙债务的清偿责任、合伙财产和合伙人个人财产清偿债务的顺序两个问题上，我国现行立法分别采用无限连带主义和补充连带主义十分合理；在清偿合伙债务与合伙人个人债务的先后顺序问题上，我国现行立法并未规定，未来立法应当采用双重优先权原则；在合伙人内部债务承担比例问题上，应当坚持以合伙人约定为主，以法定比例为补充的原则，有约定的，从约定；未约定的，从出资比例。《合伙企业法》、《民法通则》及其司法解释的规定均有不妥之处，应当予以修正。此外，依我国《合伙企业法》第32条，如果合伙人对盈余一 分配和亏损分担约定了不同的比例，应当充分尊重当事人的意愿，分别适 用两种不同的比例。 第三、有限合伙在我国的立法取舍问题。本文在探讨有限合伙的概念 和历史发展、考察以美国法律为中心的有限合伙制度的基础上得出结论： 有限合伙是一种值得引进的企业形态，我国立法应该确立有限合伙制度。 有限合伙的价值在于：第一、有限合伙的混合责任制会修正有限责任公司 制的不足，解决日益严重的“公司问题”；第二、有限合伙是适合中小企业 发展的有效模式，引进有限合伙制，可为投资者增加一种选择；第三、有 限合伙制是建立符合社会主义市场经济体制要求的市场主体的需要，由于 我国公司法对实质为有限合伙的两合公司未予规定，在很大程度上限制了 有限合伙性质的两合公司的发展，我国法律确立有限合伙制度将会最终解 决这一问题。更多还原

【Abstract】 Partnership is a historical and flexible entrepreneurial form ,which up the main three market subjects along with corporation > sole proprietorship .However it’s clear mat the theory study on partnership in china lags behind its practice, and also there are lots of flaws in legislation, which need to perfect. Among those numerous legal problems in partnership, the waiter decides to analyses and inquire into three main urgent problems, which need to clarify and solve in practice, and further give some concrete legislation suggestion.First, the essay clarifies the civil legal status of partnership. Civil legal status is a Rind of qualification, which a country recognizes and grants its market subject. However, whether lie in the need of social economic practice. In traditional civil law theory, independent liability is one constituent of civil subjects but the writer think this theory should be broken down and brings forth new ideas. That’s to say, the law should grant a social entity subject status qualification if it has its own property and it could go on civil activities on its own name. Nowadays Partnership Company has become one important power in our country’s market economy construction. Although (partnership company law of PRO) admits its civil status actually, it’s quite obscure, Infoivil law of PRC籺he regulation is much more obscure. In the writer’s opinion, except simple partnership, partnership organizations (not partner enterprises) should be granted clear and definite subject qualification and belong it to the three main civil subjects along with natural persons, corporations and non-corporation associations.Second, the essay analyses the obligations of a partnership company. In this essay, the writer defines and classifies the obligations of partnership and general principles of the debts repaying. The writer thinks: on partnership debts repaying, liabilities and the orders of the repaying, it’s quite reasonable for Chinese law to adopt unlimited jointly and separately liabilities and compensating liabilities; on repaying orders of partnership company and its partners, there is no relatedregulations in Chinese law, in future legislation, we should insist in double priority principles; on the proportion of the partnership debts repaying, the importance should be attached to the party’s agreement and legal proportion as supplementary principles, if there is agreement, the agreement should be abide by, if there is not, the debts should be repaid according to its proportion. In china, both the civil law and the partnership law are not proper and need to be amended. Moreover, according to No.32 in ((partnership law of PRC)} , if the parties have made an agreement on how to distribute debts and benefits in different proportion, the party’s autonomy should be respected and the two kinds of proportion should be applied.Third, the essay deals with the legislation of partnership in china in the future. On the basis of the definition and history of partnership system and mainly on American limited partnership system, the writer concludes: limited partnership is worth introducing into china, and limited partnership should be legislated in Chinese partnership law. The value of limited partnership can be seen in the following three aspects: 1 .the mixed liability of limited partnership can rectify the shortcomings of limited corporation and resolve the corporation problems which is more serious day and day.2.limited partnership is a form suitable for the development of mid-sized and minor-sized enterprises. The adoption of Limited Corporation can provide investor one more choice; 3.limited partnership system can satisfy socialist’s market economy system’s need for market subject. Becausein china the corporation law doesn’t regulate and stipulate two-mixed corporation as a kind of actual limited partnership and on a large degree restrict the development of two-mixed corporation, the construction of limited partnership can dear with this problems at last.更多还原