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我国2006年修订的《合伙企业法》建立了特殊的普通合伙制度,在普通合伙企业中适用有限责任,是对传统合伙人责任的重大突破,是有限责任制度的重大发展。我国的特殊普通合伙现今存在着规定适用范围不明确,合伙人责任不明确,对债权人保护力度不够等问题。应从以下几个方面加以改善:第一,进一步明确特殊普通合伙的适用范围;第二,科学界定合伙人责任范围;第三,完善对债权人的利益保护。
The “Partnership Enterprise Law” amended in 2006 in our country established a special general partnership system. The application of limited liability in the general partnership is a major breakthrough in the responsibility of the traditional partners and a major development of the limited liability system. At present, there are some problems such as the application of the regulations is not clear, the responsibilities of partners are not clear, and the protection of creditors is not enough. Should be improved from the following aspects: First, to further clarify the scope of application of special general partnership; second, the scope of the partnership between the scientific definition of the responsibility; third, improve the protection of the interests of creditors.