在现代市场经济条件下,合伙以其多元化的经管方式和灵活的应变能力,受到中小投资者的普遍欢迎。在国外,合伙有普通合伙、有限合伙和有限责任合伙之分,为投资者提供了不同的组织形态选择。中国现行《合伙企业法》仅规定了普通合伙,使广大投资者不得不舍弃合伙这一组织形态,转而向单一的公司形态发展,而公司在设立上的严格条件、大股东操纵以及代理成本问题,又使得大量的投资者望而却步。多年来,风险投资的快速发展以及专业服务机构在组织形态选择上的捉襟见肘,使得人们迫切希望能够早日引进有限合伙和有限责任合伙制度,属投资者提供更多的投资方式。为此,立法者在最近的 Under the conditions of a modern market economy, partnerships are widely welcomed by small and medium-sized investors for their diversified management style and flexible response capabilities. In foreign countries, partnerships with common partnerships, limited partnerships and limited liability partnerships provide investors with different organizational options. The current “Partnership Enterprise Law” in China only stipulates an ordinary partnership, so that investors in large numbers have to abandon the partnership as a form of organization and instead develop towards a single company. However, the stringent conditions for the establishment of the company, major shareholder manipulation and agency costs The problem, but also makes a large number of investors discouraged. Over the years, the rapid development of venture capital and the hard-pressed professional service organizations to choose organizational forms have made people eager to introduce the limited partnership and the limited liability partnership as soon as possible, thus providing investors with more ways of investing. To this end, the legislator recently