合伙债务

合伙债务的法律思考

Thoughts on Partnership Debt

清偿合伙债务与合伙个人债务的先后顺序、法人之间的合伙、隐名合伙是合伙的三个疑难问题，而合伙债务的承担则是合伙制度的核心。

There are three knotty problems in the partnership : the sequence of discharging partnership debt and the partner individual debt , the partnership between corporations and the dormant partnership .

合伙债务清偿制度安排问题研究

Research on Institutional Arrangements of Joint Debts Liquidation

偿还合伙债务超过自己应当承担数额的合伙人，有权向其他合伙人追偿。

Any partner who overpays his share of the partnership 's debts shall have the right to claim compensation from the other partners .

具体来讲，包括合伙债务的清偿顺序、合伙人对合伙债务的分担比例及其相关问题：（1）在合伙债务清偿问题上强调风险共担，目的就是要最大限度地保护合伙债权人的利益。

Concretely , sharing proportion of the debt and liquidation order as well as the relevant problems of the debt are included : ( 1 ) To emphasize sharing risks in the settlement on the partnership debt is to protect the interests of the creditor to the maximum extent .

合伙债务承担问题是合伙企业的一个核心问题，而合伙企业财产是合伙企业对外承担债务的重要保障，是合伙企业营利的物质基础，因此对于合伙企业财产性质的法律研究就显得尤为重要。

Partnership debts and liabilities of the problem is a core issue of partnership , while the partnership property is a partnership of foreign debt , an important guarantee is the material basis of partnership profits , so the property for the partnership nature of legal research is particularly important .

合伙人对合伙的债务承担连带责任，法律另有规定的除外。

Partners shall undertake joint liability for their partnership 's debts , except as otherwise stipulated by law .

第三十五条合伙的债务，由合伙人按照出资比例或者协议的约定，以各自的财产承担清偿责任。

Article 35 A partnership 's debts shall be secured with the partners ' property in proportion to their respective contributions to the investment or according to the agreement made .

入伙的新合伙人对入伙前合伙企业的债务承担连带责任。

The new partner shall undertake joint liability for the debts of the partnership enterprise incurred before he enters into the partnership .

因此，研究合伙事务所的合伙债务清偿制度安排便成了会计界的一个重要课题。

Therefore , it is an important subject of the accounting field to study the partnership debt discharged system of the partnership public accounting firm .

合伙疑难问题探析&以合伙债务的承担为视角

On the Knotty Problem of the Partnership & From the Perspective of Undertaking Partnership Debt

有限责任合伙的财产要对有限责任合伙的债务承担责任，有不当行为的合伙人则要对自身行为导致的有限责任合伙的债务承担个人责任。

Limited liability partnership has to use its assets to respond the debts , in the meanwhile , culpable partner is personally liable for the debts attributed to his behaviour .

合伙企业破产财产是用于清偿合伙企业债务的具体保障，如何界定其与合伙人财产的范围，关系到合伙企业债权人、合伙人及其债权人等相关主体的合法利益。

Partnership bankruptcy property can satisfy the debts of the partnership . How to define the scope of the property with a partner , related to the partnership creditors , partners and creditors , and the legitimate interests of other related subjects .

本文即从合伙的概念、法律地位、主体资格、合伙类型、债务承担等方面展开阐述，并结合大陆法系和英美法系国家的相关理论及立法实践进行比较，较为系统地介绍了合伙法律制度。

The thesis introduces the partnership in the Continental Law System and Anglo-American Law System .

对于有限合伙存在，必须有一个或多个对合伙的债务承担责任的“一般合伙人”。

For a limited partnership to exist , there has to be one or more " general partner " who is liable for the debts of the partnership .

这意味着，不像一个公司的股东，当合伙企业资产不足以抵债时，合伙人个人会承担偿还合伙企业债务的责任。

This means that , unlike a shareholder of a corporation , a partner can be personally liable for the debts of the partnership when the partnership 's assets are insufficient to meet its obligation .

传统的合伙在税收上享受直流纳税待遇，但每个合伙人都要对合伙债务承担个人责任，风险较大。

The traditional partnership enjoys the conduit tax treatment , however , each partner is under the high risk of unlimited personal liability for the debts of the business .