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特殊的普通合伙制度于我国2007年实施的《合伙企业法》中得到立法的确认。而特殊的普通合伙的立法目的主要是缓和业服务机构规模的不断扩大与无限连带责任之间的矛盾,保护无过错合伙人利益。相对普通合伙来说,其“特殊性”主要体现在责任的承担上。本文从《合伙企业法》第57条和第58条理解分析入手,分析其规定的不合理之处,以期对我国特殊的普通合伙责任制度提出相关完善建议。
The special common partnership system is confirmed by the legislation in the “Partnership Enterprise Law” implemented in 2007 in our country. The special general partnership’s legislative purpose is to ease the contradiction between the continuous expansion of the size of the service sector and unlimited joint and several liability and protect the interests of non-fault partners. Relative to the general partnership, its “special ” is mainly reflected in the commitment of responsibility. This article begins with the understanding and analysis of Article 57 and Article 58 of the Partnership Enterprise Law, and analyzes the unreasonable provisions of its provisions in order to make some suggestions on the special general partnership responsibility system in our country.