有限合伙企业中两类合伙人身份转变制度研究

发布时间：2018-04-10 06:20

本文选题：有限合伙　切入点：合伙人身份的转变　出处：《湘潭大学》2017年硕士论文

【摘要】：2006年修订的《合伙企业法》的亮点之一就是规定了有限合伙制度。在有限合伙制度中,两类合伙人身份转变会对合伙企业、其他合伙人以及债权人产生较大的影响,因而尤为重要。虽然《合伙企业法》第82条至84条对两类合伙人身份转变制度作出了规定,但其在内容上仍存在许多不足之处,如身份转变条件的设置不合理、身份发生转变时间的认定不明确、对债权人利益的保护不充足等。对于两类合伙人身份发生转变的条件,《合伙企业法》仅规定了实体条件,即在有限合伙企业中,两类合伙人身份发生转变,合伙协议有约定的按合伙协议的约定进行,合伙协议没有约定的需经全体合伙人的一致同意。但仅规定实体条件是不足以解决司法实践中因转变条件而引发的相关问题,因此我们必须对程序条件加以规定,即要求两类合伙人身份发生转变必须进行变更登记,这就需要立法者在今后的立法修法过程中加以完善。对于两类合伙人身份发生转变的时间,《合伙企业法》并没有明确规定。身份转变时间的认定不仅决定着两类合伙人的权利义务,同时影响着两类合伙人身份转变前后对合伙企业债务的承担,还对债权人利益的实现有着较大的影响。因此,立法机关应尽快确定两类合伙人身份转变时间的认定标准,保持法律的严谨性,避免法律脱离实际。对于这个问题,应在《合伙企业法》中规定以有限合伙企业将合伙人变动情况到有关登记机关进行登记作为对外发生法律效力的时间点。对于两类合伙人身份发生转变后的责任承担问题,不少学者认为应区别对待。普通合伙人转变为有限合伙人,法律规定其对身份转变前的债务承担无限连带责任,对身份转变后的债务承担有限责任,学界对此也表示了认同。学界的争议主要集中在有限合伙人转变为普通合伙人时的责任承担问题上,认为要求其对身份转变前的债务承担无限连带责任有失公平。事实上,法律这样规定并没有不公平之处,也没有违背当时责任原则,反而是对当时责任原则的变通适用。因此,有限合伙人的身份发生转变之后,应该对身份转变前后的合伙企业债务承担无限连带责任。对于债权人的利益保护问题,《合伙企业法》没有考虑周全,在法律中没有对普通合伙人转变为有限合伙人时债权人的利益保护作出特别规制,需要在今后的立法修法时对其进行完善。我们可以要求有限合伙企业在两类合伙人身份发生转变时必须履行告知义务或者要求提供相应的担保,以此来维护两类合伙人身份转变过程中债权人的利益。
[Abstract]:One of the highlights of the 2006 revision of the Partnership Enterprises Act provides for a limited partnership system.In the limited partnership system, the two types of partnership change will have a greater impact on the partnership, other partners and creditors, so it is particularly important.Although articles 82 to 84 of the Partnership Enterprise Law provide for the two types of transformation system of partnership identity, there are still many deficiencies in its content, such as unreasonable setting of the conditions for identity change.Identification of identity change time is not clear, the protection of creditors' interests is inadequate.The Law on Partnership Enterprises provides only substantive conditions for the transformation of the identity of the two types of partners, that is, in a limited partnership, the identity of the two types of partners is changed, and the partnership agreement is agreed upon in accordance with the agreement of the partnership agreement.If the partnership agreement is not agreed upon, it is subject to the unanimous consent of all the partners.However, it is not enough to specify substantive conditions to solve the related problems caused by changing conditions in judicial practice. Therefore, we must stipulate the procedural conditions, that is to say, change registration must be carried out when two types of partners change their identities.This needs the legislator in the future legislation revision process to be consummated.The Partnership Act does not specify when the two types of partnerships change.The determination of the time of identity change not only determines the rights and obligations of the two types of partners, but also affects the commitment of the partnership debts before and after the change of the identity of the two types of partners, and also has a great impact on the realization of the interests of creditors.Therefore, the legislature should determine as soon as possible the criteria for determining the time of transformation of the two types of partners, maintain the rigor of the law, and avoid the law being divorced from reality.To this problem, it should be stipulated in the "Partnership Enterprise Law" that the change of partners in a limited partnership should be registered with the relevant registration authority as the time point for the external legal effect to be brought into effect.Many scholars think that the two types of partners should be treated differently.The general partner is transformed into a limited partner, and the law stipulates that the general partner bears unlimited joint and several liability for the debts before the status change and the limited liability for the debt after the status change, which has been recognized by the academic circles.The controversy in academic circles mainly focuses on the problem of liability when limited partners are transformed into general partners, and it is unfair to require them to assume unlimited joint liability for debts before identity change.In fact, this provision is not unfair, nor violates the principle of responsibility at the time, but it is the adaptation of the principle of responsibility at that time.Therefore, after the change of identity, the limited partner should bear unlimited joint and several liability for the partnership debt before and after the change of identity.As for the protection of creditors' interests, the Partnership Enterprise Law does not take into account the interests of creditors. In the law, there is no special regulation on the protection of the interests of creditors when a general partner is converted into a limited partner.It needs to be perfected in the future legislative amendment.We can require the limited partnership to perform the obligation of informing or to provide the corresponding guarantee when the two types of partners change, so as to safeguard the interests of the creditors in the process of the transformation of the two types of partners.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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