合伙制企业

美国合伙制企业法比较评析及对中国法的借鉴

A Comparative Study of Partnership Law in US

不过，这也使得合伙制企业能够在整个经济衰退期间进行投资。

But this has also enabled the partnership to invest throughout the economic downturn .

随着容量的增加，租金也许会承受压力，这将打击业主有限合伙制企业的盈利能力。正在建造油罐的RoseRockMidstream表示，平均租金已经下跌。

Lease rates may come under pressure as capacity grows , hitting the profitability of master limited partnerships . Rose Rock Midstream , which is building tanks , said average rates had fallen .

他特别指出了业主有限合伙制企业。

He specifically pointed to Master Limited Partnerships , or MLPs .

经营&个合伙制企业具有几个优势。

Running a partnership has several advantages .

典型的企业制度，经历了从传统的自然人业主制企业，合伙制企业到现代企业制度的演变。

The typical enterprise system develops from that of traditional sole proprietorship and partnership to modern corporation .

基本上，三家合伙制企业的投资标的和投资比例都完全一样。

Basically , all partnerships are invested in the same securities and in approximately the same percentages .

其中一种合伙制企业叫做有限责任合伙企业，包含全面的合伙人和有限的合伙人。

One kind of partnership is called a limited liability partnership . These have full partners and limited partners .

人们不得不深入研究小型合伙制企业和家族企业，以找到最高管理层实行分权制的例子。

One has to delve into small partnerships and family firms to find executive power being shared at the top .

然后对有限合伙制企业的治理结构进行了深入的探讨，分析其防范资信风险的作用机理。

Second , the chapter discusses the governance mechanism , analyzing function mechanism for limited partnership corporation to prevent and monitor credit-risk .

有一些税务基础的学生，不管是个人合伙制企业还是公司税，会比较熟悉这门考试的内容。

Students having some familiarity with tax , whether personal , partnership or corporate , are most comfortable with the Regulation materials .

它是一所所有科学、术、德和美好事物的合伙制企业。

It is a partnership in all science ; a partnership in all art ; a partnership in every virtue , and in all perfection .

在合伙制企业中，出于解决合伙人和具体经营者之间的信息不对称问题和企业内部管理的需要，常常将内部审计外部化。

In partnership system , in order to settle the information dissymmetry problem and internal management , the company usually put internal audit to exterior .

随着经济的发展，企业制度和组织形式不断地完善，从最初的业主制企业和合伙制企业逐步转变为现代公司制企业。

With the development of economy , it is also improved of enterprises , which gradually transformed from the property owners and Partnerships into modern corporate enterprises .

像个体制工商企业，普通人以人财产向欠下任何债务负责。假如合伙制企业破产，这些人将失去全部的人财产。

Like sole proprietorships , general partners are personally responsible for any debt they owe and may lose all their personal property if the partner-ship goes broke .

其中一种合伙制企业叫做有限责任合伙企业，包含全面的合伙人和有限的合伙人。有限合伙人不能分享那么多收益，但是也无需承担那么多责任。

One kind of partnership is called a limited Limited partners may not share as much in the profits , but they also have less responsibility for the business .

但是，导火索是人点燃的，无能或无原则的管理者可能会扼杀一家互助或合伙制企业，就像他们可能把一家上市公司带向破产边缘一样。

But it needs people to light the touchpaper , and incompetent or unprincipled managers can blight a mutual or a partnership as surely as they can lead a quoted company to the brink .

其次，他们可能只能就职于一家小型或中型公司而不是他们期望的巨型合伙制企业或集团公司；第三，他们可能要考虑低工资行业了。

Second , they may have to take a job in a small or medium-sized company rather than the huge partnership or conglomerate they had expected . And third , they may have to look at lower-paying industries .

本章首先分析了我国风险投资机构组织形式的现状，目前我国广泛存在三种组织形式：准基金、中外合作型和公司型，目前我国法律还不允许存在有限合伙制企业。

First , the chapter analyses status of China Venture Capital Enterprises , and there are three kinds of organization existing widely : fund mode , China and foreign countries cooperation mode and corporation mode , law prohibits limited partnership corporation .

业主制和合伙制民营企业内部审计机构的设置模式内部审计外部化。公司制民营企业内部审计机构设置的理想模式双重审计机构。

This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises .

合伙制具有近代企业萌芽的某些特征；

The collective system had some features of primary modern enterprises ;

论文对有限合伙制房地产企业多项目管理组织结构设计方面的研究，具有一定的理论价值和实践指导意义，希望能为相关企业提供一定参考。

The thesis of limited partnership real estate enterprise multi-project management organizational structure design , has a certain theoretical value and practical significance , and hope to provide a reference for relevant enterprises .

根据我国有关法律的规定，私营企业是指由自然人投资设立或由自然人控股，以雇佣劳动为基础的营利性经济组织，主要包括独资、合伙和公司制企业三种类型。

According to relevant laws in our country , private firms refer to those profit economic organizations based on hiring labors which are invested or taken hold by natural persons , mainly including the sole ownership , partnership and company .

比较个人独资企业，合伙企业，公司制企业的特色。

Compare the features of proprietorships , partnerships , and corporations .

公私合伙制将给中国企业带来更大的商业风险，但会降低政治风险。

Public-private partnerships would entail greater commercial risk for Chinese companies but could reduce political risk .

个人独资企业是一种古老的企业类型，它与合伙企业，公司制企业一同构成了现代企业的主要形态。

Individual proprietorship enterprises are an old enterprise . As the partnership enterprises and the incorporated enterprises , they constituted main types of the modern enterprises .

然而，很遗憾的是，在我国虽然已经颁布实施了《合伙企业法》，但其是针对合伙制工商企业的；

However , it 's a pity that though we have already issued and implemented " The Partnership Enterprise Act " in China , it is to manufacturing industry and commercial enterprises ;

有限合伙制&我国风险投资的最佳组织形式美国合伙制企业法比较评析及对中国法的借鉴

Limited Partnership System-Best Organizational Form of Chinese Venture Capital A Comparative Study of Partnership Law in US

虽然合伙模式最终可能免不了有趋同思维，但说到底这不一定非得是决定性因素，合伙制企业也不应让其成为决定性因素。

While groupthink may ultimately exist within the partnership model , it doesn 't have to be nor should partnerships let it be the deciding factor at the end of the day .

“有时候，人们以一种奇怪的方式谈论合伙制，几乎把它说成是一种亲切的慈善运动，但事实上，可以理直气壮地说合伙制就是一种企业形式，”梅菲尔德说。

" Sometimes people talk about the partnership in slightly quaint ways , about it being almost like a cosy philanthropic movement , but actually the partnership is unashamedly a business , " says Mr Mayfield .