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一、背景2006年8月颁布的《中华人民共和国合伙企业法》(以下简称新《合伙法》)在第二章普通合伙中的第六节规定了特殊的普通合伙企业,确立了有限责任合伙制度。采用“特殊普通合伙企业”这个名称表示我国与美国类似,认为有限责任合伙只是普通合伙中的一种特殊形式,除非属于法
I. Background The Law of the People’s Republic of China on Partnership Enterprise promulgated in August 2006 (hereinafter referred to as “the new Partnership Law”) stipulates the special general partnership in section VI of Chapter II General Partnership and establishes the limited liability partnership system. Adopting the term “special common partnership” means that our country is similar to the United States in that the limited liability partnership is only a special form of ordinary partnership unless it belongs to the law