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在当前“大众创业、万种创新”浪潮下,“合伙”已成为一个热门话题。法律意义上的合伙制,是相对于公司制而言的一种企业组织形式,一般由《合伙企业法》等相关法规来规范。而组织治理意义上的合伙人制度,具体表现形式则要宽泛的多,本质是组织激励的框架下,人力资本相对于物质资本的议价能力提升的必然结果。合伙人制度天然与人力资本价值密切相关。传统上比较典型的合伙制如律师事务所、会计师事务所、咨询公司、投行等,都是高度依赖人力资本的、知识密集型的轻资产行业,这些
In the current “mass entrepreneurship, thousands of innovation” wave, “partnership” has become a hot topic. The legal partnership system is a form of business organization relative to the corporate system and is generally governed by the relevant laws and regulations such as the Partnership Enterprise Law. In the sense of organizational governance, the partner system and the concrete manifestation are much broader. The essence is the inevitable result of the bargaining power of human capital relative to physical capital under the framework of organizational incentives. The partner system is closely related to the value of human capital. Traditionally, typical partnerships such as law firms, accounting firms, consulting firms, investment banks, etc., are highly knowledge-intensive asset-light industries that rely heavily on human capital. These