公司作为普通合伙人中投资合伙企业引发的法律思考.docVIP

公司作为普通合伙人投资合伙企业引发的法律思考 　　摘 要：相较于1997年《合伙 企业 法》，修订后的《合伙企业法》在制度上有许多调整，公司可以参与合伙并可以成为普通合伙人即是其中较为重要的创新之一。但是，公司作为法人成为普通合伙人参与合伙企业经营和管理，毕竟与 自然 人以普通合伙人的身份参与到合伙企业之中有着很大的区别，可能对公司、公司股东特别是小股东、公司债权人等造成不利 影响 。在实践中，公司作为普通合伙人所带来的诸多 问题 并没有引起实务界和 理论 界的关注。而这些问题的解决，有助于公司在利用合伙企业的投资优势的同时，能够建立适中的风险防范机能。 　　关键词： 公司；合伙企业；普通合伙人 　　Abstract: 　　 The revised Act of the Partnership Firm of the Peoples Republic of China taking effect on 1st June, 2007 has made significant changes compared with the Act of the Partnership Firm 1997, of which that a corporation can invest in a partnership and become a general member of the firm is an important element. BEing a corporate body, however, a corporation’s participating in the operation and management of the firm is quite different from that of a natural person. As such, many problems may arise, to illustrate, how to arrange an individual to participate in the management of the firm on behalf of the corporation and how to deal with the trust cost and the interest conflict between the corporation trusted by the natural person and the partnership; how to disclose information among the corporation as a general partner and other partners; and how to bear the liability risk of the partnership so as to avoid imposing unfavorable impact upon the corporation, the shareholders, especially the minor shareholders and the creditors, etc. Unfortunately, attention has not been called to such problems both in logic and in practice. This paper, therefore, hopes that a little consideration from the angle of law of the problems may breed some consciousness of the risk prevention while the corporation is taking advantage of the investment in the partnership. 　　Key Words:corporation; partnership firm; general partner 　　 　　新《合伙企业法》第2条规定，合伙企业是指自然人、法人和其他组织依照本法在 中国 境内设立的普通合伙企业和有限合伙企业。本条首次规定，除自然人以外，法人和其他组织也可以成为合伙企业的合伙人，这意味着有限责任公司和股份有限公司均可通过成为合伙企业合伙人的方式进行投资。新《合伙企业法》对于法人合伙人的接受，无疑是我国合伙企业立法上的巨大进步，在立法理念上是值得肯定的；但与此同时，法人成为合伙企业的合伙人也引发了相关的 法律 思考。 　　 　　一、对公司出任合伙企业合伙人的立法考察 　　 　　关于是否允许法人出