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新合伙企业法增加了特殊的普通合伙企业和有限合伙企业两种形式。这既增加了合伙人的种类又使得合伙企业的所有权与经营权不完全统一,从而使合伙人工资的性质问题更加复杂。本文主要讨论的是以人力资本或物质资本投资并在合伙企业中参与日常经营管理的合伙人工资的性质。
The new partnership law added a special ordinary partnership and limited partnership in two forms. This not only increases the types of partners but also does not completely unify the ownership and management of the partnership, further complicating the problem of the nature of the partners’ wages. This article focuses on the nature of the wages of partners who invest in human capital or physical capital and participate in day-to-day management of the partnership.