商法(双语)课件第二编-企业组织法

第二编企业组织法第一章 我国企业组织的历史发展第二编企业组织法第一章 我国企业组织的历史发展1Accordingtotheclassificationofinvestors--State-ownedEnterprises:theLawonIndustrialEnterprisesOwnedbytheWholePeople（passedin1986butnotineffectuntil1988）--Collectively-ownedEnterprises:StateCouncil:RegulationsonRuralCollectively-OwnedEnterprises(1990);RegulationsonUrbanCollectively-OwnedEnterprises(1991);NPCStandingCommittee:thelawontownshipandvillageenterprises(1996)--PrivateEnterprises:StateCouncil:theProvisionalRegulationsonPrivateEnterprises(1988)--Individualhouseholdfirms(个体户)andLeaseholdingFarmHouseholds(农村承包经营户):theGeneralPrinciplesofCivilLaw(1986)--Foreign-investedEnterprisesAccordingtotheclassificatio2Accordingtothestructuresoforganizations--CompanyLaw(1993,asamendedin2005)--PartnershipEnterpriseLaw(1997,asamendedin2006)--SoleProprietorshipLaw(2000)--ShareholdingCooperativeEnterprisesAccordingtothestructuresof3typesoftheForeign-investedbusinessorganizations(1)LLC:EJVlaw(art.4),CJVlawimplementingrules(arts4,14),WFOElawimplementingrules(art.18)(2)JSC(orcompanieslimitedbyshares):MinistryofForeignTradeandEconomicCooperation,ProvisionalRegulationsonCertainIssuesConcerningtheEstablishmentofCompaniesLimitedbyShareswithForeignInvestment(1995)(3)non-legalperson:CJVlawimplementingrules(arts4),WFOElawimplementingrules(art.18)Theabovementionedorganizationsarethetraditionalforeign-investedenterprises(FIEs),theestablishmentofwhichneedstoobtainpriorapprovalfromMofcomoritsrelevantlocalbranch.(4)Partnership:statecouncil:MeasuresfortheAdministrationoftheEstablishmentofPartnershipEnterprisesintheTerritoryofChinabyForeignEnterprisesorIndividuals(2009)So-calledFIPs:noneedtoobtainpriorapprovalfromMofcomoritsrelevantlocalbranchtypesoftheForeign-invested4企业设立法定主义？DonaldC.Clarke,HowDoWeKnowWhenanEnterpriseExists,ColumbiaJournalofAsianLaw,vol.19,no.1(2005[2006]):50-71企业设立法定主义？5“ruleoflaw”modelv.“practicalpower”modelIndeed,itfollowsasanaturalconsequenceofthepracticalpowermodelthatlegalsanctionisnotnecessaryforaChineseenterprisetohaveavalidlegalexistence,bywhichImeananexistencethatisacknowledgedasaffectinglegalrightsofvariousparties.Anenterprisecan"exist"ifagovernmentagencysaysitexistsandhasthecapacitytomakeitsfiatrespectedinpartorallofthesystem.Therearenorulesaboutwhichgovernmentagencyhasthepowertocreatewhatkindofenterprise,andthereisnosettledwaytoresolvedisputesaboutsuchpower.”(pp.21-22)“ruleoflaw”modelv.“practi6WHYDOESITMATTER?--itconcernstheliabilityofparticipantsintheorganizationtothirdparties--itrelatestomattersofinternalcorporategovernanceWHYDOESITMATTER?7“Clearly,thebaldassertionthatanorganizationexistscannotbeenough.Whenwesaythatanorganizationexists,itmustmeanthatitsexistenceisacknowledgedbyothersinimportantandmeaningfulways.Itisimportanttostatethispointclearly:nopersonorgroupofpersonscansuccessfullyestablishalegallyrecognizedorganizationontheirown.Thelegalsystemmustcooperatebyacknowledgingandrecognizingwhattheyhavedone.“Clearly,thebaldassertiont8 Indeed,thequestionofwhetheranorganization"exists"ornotisunimportant;thequestioniswhetheritcaninteractwiththeworld,andwhetheritsallegedexistencemakesanydifferenceintheworld.Theanswertothatquestionliesinwhetheritsexistenceisacknowledged.

Indeed,thequestionofwheth9Therefore,thequestionwhenweseeaclaimthatanentityexistsisnotwhytheorganizersestablishedit(evenwhentheremaybenolawprovidingforsuchanorganization,orindeedwheretheymaybealawforbiddingsuchanorganization).Thequestioniswhyotherpeopleandorganizations,includingstateorganizations,doorshouldgiverecognitiontothisentityevenwhereithasnolegalbasis.”Therefore,thequestionwhenw10第二章个人独资企业法卞耀武主编《中华人民共和国个人独资企业法释义》法律出版社，2000年第一版J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社R.W.Hamilton，TheLawofCorporations,WestNutshellSeries,St.Paul,Minn.第二章个人独资企业法11一、什么是个人独资企业？《中华人民共和国个人独资企业法》第2条：指依照《个人独资企业法》在中国境内设立，由一个自然人投资，财产为投资人个人所有，投资人以其个人财产对企业债务承担无限责任的经营实体。一、什么是个人独资企业？12Article2ThesoleproprietorshipreferredtobythisLawmeansabusinessentitywhich,inaccordancewiththisLaw,isestablishedwithinChinaandinvestedinbyonenaturalpersonandthepropertyofwhichispersonallyownedbytheinvestorwhoshallassumeunlimitedliabilitiesforthedebtsoftheenterprisewithhisownproperty.

Article2Thesoleproprietor13特点：（1）一个自然人投资（2）财产为投资人个人所有（3）无限责任（4）经营实体特点：14J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社，p194：“Inonesense,thesoleproprietorshipisnota“form”ofdoingbusinessatall.Asoleproprietorshipissimplyonepersongoingintobusinesswithoutmakinganyplansforanentitytocarryonthebusiness.Nopapersarefiledinordertocreatethebusiness.Thesoleproprietorshipisoneofthetwo“default”waysofdoingbusiness,inthesensethatitappliesifnootherformischosen.(Theotherdefaultform,coveringthesituationinwhichthereismorethanoneowner,isthegeneralpartnership.)J.DennisHynes,Agency,Partn15R.W.Hamilton，TheLawofCorporations(5thedition),WestNutshellSeries,St.Paul,Minn.,p6:

“Aproprietorshipisabusinessownedbyasinglepersonwhoahsthesolerighttomanage,issolelyentitledtotheprofits,andisunlimitedlyresponsibleforthedebtsofthebusiness.Aproprietorshipisoftenviewednotasaseparatebusinessentitybutasanextensionoftheproprietorhimself.Forexample,aproprietorshipisnotaseparateentityforfederalincometaxpurposes.Rather,whenpreparinghisfederalincometaxreturn,aproprietorpreparesa“scheduleC”reflectingthebusinesstransactionsoftheproprietorship,andthenetprofitorlossshownonScheduleCistransferreddirectlytohispersonalincometaxreturn,theForm1040.”R.W.Hamilton，TheLawofCorp16“Asoleproprietorshipalsoknownasasoletrader,orsimplyproprietorshipisatypeofbusinessentitywhichisownedandrunbyoneindividualandwherethereisnolegaldistinctionbetweentheownerandthebusiness.Allprofitsandalllossesaccruetotheowner(subjecttotaxationspecifictothebusiness).Allassetsofthebusinessareownedbytheproprietorandalldebtsofthebusinessaretheproprietors'.Thismeansthattheownerhasnolesserliabilitythanifhewasactingasindividualinsteadofabusiness.Itisa"sole"proprietorshipincontrastwithpartnerships.”“Asoleproprietorshipalsokn17营业转让营业（营业财产），即供进行营业活动之用的有组织的一切财产以及在营业活动中形成的各种有价值的事实关系的总体。财产包括积极财产（资产）与消极财产（负债），如各种不动产、动产、无体财产、债权等事实关系则包括信誉、顾客关系、销售渠道、地理位置、创业年代等。营业转让营业（营业财产），即供进行营业活动之用的有组织的一切18德国商法典：“25条：（继续使用商号时受让人的责任）（1）1以原商号附加或者不附加表示继任关系的附属部分继续从一个生存的人手中取得的商营业的人，对于原所有人在经营营业中设定的一切债务承担责任。2如果原所有人或者其继承人已经继续同意使用商号的，在（被出让的）商事营业的经营中设定的债权对于债务人而言，被视为已经转移于受让人。（2）有另行约定的，另行约定只有在其已登入商业登记簿并且已经公告，或已由受让人或转让人通知第三人时，才对第三人有效。（3）不继续使用商号的，只有在有特别负担义务的原因时，特别是在债务的承担已由受让人以商业上通常的方式公告时，营业的受让人才对原营业债权负责任。”德国商法典：“25条：（继续使用商号时受让人的责任）1926条“营业的取得人因继续使用商号或因第25条第3项所称的公告而对原营业债务应负责任的，只有在此种债务已在5年的期间届满前到期，并且已经由此对原营业主在诉讼上主张请求权时，原营业主才对此种债务负责任…”26条“营业的取得人因继续使用商号或因第25条第3项所称的公20深圳市商事条例第32至36条第三十二条营业转让的转让人与受让人必须依法办理变更登记及其他相应的手续。第三十三条营业转让应当转让包括名称在内的营业财产。在受让人不使用因转让取得的名称时，登记机关自动注销该名称。

有限责任商人可以转让其分支机构，但仅限于财产转让，受让人不得使用该分支机构的名称。无限责任商人不得转让其分支机构。

深圳市商事条例第32至36条第三十二条营业转让的转让人与21第三十四条营业转让的转让人与受让人应当以合同的形式，确定在营业转让前转让人所负债务的承担方式。第三十五条营业转让的受让人未使用转让取得的名称但公告承担转让人所负债务的，债权人可以向受让人请求偿还转让人所负债务。第三十六条营业转让的受让人承担转让人所负债务的，债权人应当在营业转让生效或公告一年内请求受让人清偿债务。第三十四条营业转让的转让人与受让人应当以合同的形式，确定在22Farnsworth,Contracts,Little,Brown&CompanyFarnsworth,Contracts,Little,23Dutyofthepartydelegating795-:“Evenaneffectivedelegation(义务转让)doesnotrelievethepartydelegating(B)ofhisduty;thatrequireseitherconsentbytheobligee(A)orperformancebythedelegate(C).AstheUniformCommercialCodeputsit,‘Nodelegationofperformancerelievesthepartydelegatingofanydutytoperformoranyliabilityforbreach.’Whileanobligeecanridhimselfofarightmerelybymakinganeffectiveassignment(权利转让),anobligorcannotridhimselfofadutymerelybymakinganeffectivedelegation.Couldhedoso,anobligor(B)coulddischargehisdutysimplybyfindinganobliginginsolvent(C)towhomhecoulddelegateperformance.Inthesituationoftheownerofabusiness(B)whosellsthebusinessasagoingconcerntoabuyer(C),theseller(B)seekstoassignhisrightagainstthesupplier(A)anddelegatetheperformanceduehiscustomer(A’)underlong-termcontracts.Dutyofthepartydelegating724Iftheseller(B)makesaneffectiveassignmentofhisrightagainsthissupplier(A),itextinguishestheright.However,eveniftheseller(B)makesaneffectivedelegationoftheperformanceduehiscustomer(A’),itdoesnotextinguishtheduty:theseller(B)isstillundertheduty,despitehisdelegationofperformance.Ifthepartydelegating(B)denieshisduty,hisdenialisthereforearepudiation…Iftheseller(B)makesaneff25Fromtheperspectiveofthepartydelegating(B),thesignificanceofaneffectivedelegationisnotthatthedelegationitselfdischargeshisduty,butthatthesubsequentperformanceofthatdutybythedelegate(C)willdischargehisduty.Thus,fromtheobligee’s(A’s)perspective,aneffectivedelegationmeansthathemustacceptperformancebythedelegate(C)asperformanceofthedutyowedbythepartydelegating(B).Iftheobligee(A)weretorefusetoacceptperformancebythedelegate(C)andinsistonperformancebythepartydelegating(B),therefusalwouldbearepudiation.”Fromtheperspectiveofthepa26Dutyofthedelegate803-：“Themeredelegationofaperformanceimposesnodutyonthedelegate(C)toperform.Ifthedelegate(C)performstheduty,itisdischarged.Ifthedelegate(C)doesnotperformtheduty,itisnotdischarged,butanyclaimoftheobligee(A)forbreachisagainstthepartydelegating(B)andnotagainstthedelegate(C).Thedelegate(C)isundernodutytoperformunlesshehasundertakentodoso.Dutyofthedelegate803-：“Th27Often,aspartofthetransactiondelegatingperformance,thedelegate(C)expresslypromisesthepartydelegating(B)toperformhisduties.thedelegate(C)isthensaidtohaveassumedthedutiesofthepartydelegating(B).Itfollowsfromthedelegate’s(C’s)assumptionthatheisunderadutytothepartydelegating(B),anditusuallyfollowsthatthedelegate(C)isalsounderadutytotheobligee(A),asanintendedbeneficiaryoftheassumptionagreement.Butthoughthedelegate’sassumptionmakeshimliabletotheoligee(A),itdoesnotdischargethedutytotheoligee(A)ofthepartydelegating(B);andifthepartydelegating(B)repudiateshisduty,heisliabletotheobligee(A).Often,aspartofthetransact28Thus,asaresultoftheassumption,thedelegate(C)andthepartydelegating(B)arenowbothunderadutytotheobligee(A)torenderthesameperformance.Buttheobligee(A)isentitledtoonlyoneperformance,and,asbetweenthedelegate(C)andthepartydelegating(B),itisthedelegate(C)whoshouldrenderitbecausehehaspromisedtodosobyhisassumption.Therelationshipisthusoneofsuretyship,inwhichthedelegate(C)istheprincipalandthepartydelegating(B)isthesurety,andalloftheconsequencesofasuretyshiprelationshipfollow…Thus,asaresultoftheassum29二、设立条件：第八条设立个人独资企业应当具备下列条件：（一）投资人为一个自然人；（二）有合法的企业名称；（三）有投资人申报的出资；（四）有固定的生产经营场所和必要的生产经营条件；（五）有必要的从业人员。二、设立条件：30三、税收国务院《关于个人独资企业和合伙企业征收所得税问题的通知》四、与合伙、公司的比较三、税收31第三章 合伙企业法

马强著：《合伙法律制度研究》人民法院出版社2000年3月第一版王保树主编《中国商法年刊（2006）――合伙与合作社法律制度研究》北京大学出版社，2007宋永新《美国非公司型企业法》J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社R.W.Hamilton，TheLawofCorporations,WestNutshellSeries,St.Paul,Minn.第三章 合伙企业法马强著：《合伙法律制度研究》人民法院出32一、什么是合伙企业？

Article2Theterm"partnershipenterprise"referstothegeneralpartnershipenterprisesandlimitedliabilitypartnershipenterpriseswhichareestablishedwithinChinabynaturalpersons,legalpersonsandotherorganizationsinaccordancewiththelaw.

Ageneralpartnershipenterprisemaybeformedbygeneralpartners.Thepartnersshallbearunlimitedjointandseveralliabilitiesforthedebtsofthepartnershipenterprise.IfthisLawhasanyspecialprovisionsonthewayinwhichthegeneralpartnersshallbearliabilities,thesespecialprovisionsshallprevail.

Alimitedliabilitypartnershipenterpriseshallbeformedbygeneralpartnersandlimitedpartners.Thegeneralpartnersshallbearunlimitedjointandseveralliabilitiesforthedebtsofthelimitedliabilitypartnershipenterprise.Thelimitedpartnersbeartheliabilitiesforitsdebtstotheextentoftheircapitalcontributions.

一、什么是合伙企业？Article2Theterm33第二条本法所称合伙企业，是指自然人、法人和其他组织依照本法在中国境内设立的普通合伙企业和有限合伙企业。

普通合伙企业由普通合伙人组成，合伙人对合伙企业债务承担无限连带责任。本法对普通合伙人承担责任的形式有特别规定的，从其规定。

有限合伙企业由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。第二条本法所称合伙企业，是指自然人、法人和其他组织依照本法34二、普通合伙企业（一）特点：1、正式的合伙协议（书面形式：第4条）2、人合性质

二、普通合伙企业（一）特点：35Article26Thepartnersenjoyequalrightstotheexecutionofpartnershipaffairs.第二十六条合伙人对执行合伙事务享有同等的权利。

Article26Thepartnersenjoy363、合伙人承担无限连带责任（art2）4、是经济实体3、合伙人承担无限连带责任（art2）37（1）相对独立性（2）财产财产性质？（1）相对独立性38Article20Allthecapitalcontributionsmadebypartners,theproceedsandotherpropertiesacquiredinthenameofapartnershipshallbethepropertiesofthepartnershipenterprise.

Article20Allthecapitalcon39第二十条合伙人的出资、以合伙企业名义取得的收益和依法取得的其他财产，均为合伙企业的财产。第二十条合伙人的出资、以合伙企业名义取得的收益和依法取得的40Article17Apartnershallperformthecapitalcontributionobligationaccordingtothewayandamountofcapitalcontributionandthetimelimitforpaymentasstipulatedinthepartnershipagreement.

Forthecapitalcontributionsinnon-monetarypropertiesforwhichtheformalitiesforthetransferofpropertyrightshallbegonethroughunderanylaworadministrativeregulation,thepartnershallgothroughthesaidformalities.

Article17Apartnershallper41第十七条合伙人应当按照合伙协议约定的出资方式、数额和缴付期限，履行出资义务。

以非货币财产出资的，依照法律、行政法规的规定，需要办理财产权转移手续的，应当依法办理。第十七条合伙人应当按照合伙协议约定的出资方式、数额和缴付期42Article52Themeasuresforthereturnofpropertysharesofpartnershipenterprisetoapartnerwhowithdrawsfromthepartnershipshallbestipulatedinthepartnershipagreementorbedecidedbyallpartners.Thereturnofpropertysharesmaybeinmoneyorinkind.

Article52Themeasuresforth43第五十二条退伙人在合伙企业中财产份额的退还办法，由合伙协议约定或者由全体合伙人决定，可以退还货币，也可以退还实物。第五十二条退伙人在合伙企业中财产份额的退还办法，由合伙协议44J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社,p262:“It(RUPA)deniesthatindividualpartnersareco-ownersofpartnershipproperty(§501),itstatesthatapartnershipmaybesuedinthepartnershipname,anditdeclaresthat“Propertyacquiredbyapartnershipispropertyofthepartnershipandnotofthepartnersindividually.”(§203)”J.DennisHynes,Agency,Partn45R.W.Hamilton，TheLawofCorporations(5thedition),WestNutshellSeries,St.Paul,Minn.,p11：“The1914Actdefinesapartnershipasan“associationoftwoormorepersonstocarryonasco-ownersabusinessforprofit.”UPA§6(1).Itwasnotclearunderthisstatutewhetherthis“association”wasanentityinitsownrightindependentofthepartners.Earlycaselawtendedtotreatapartnershipasaninformalassociationofindividualsandnotasaseparateentity,butthisviewgraduallychangedasmanypartnershipsgrewinsizeandclearlypossessedmanyentitycharacteristics.The1994Actstatesexplicitlyinsection201that“apartnershipisanentitydistinctfromitspartners.”TodayeachpartnershiphasitsownfederaltaxIDnumberandfilesitsowninformationtaxreturn;itownsrealandpersonalpropertyinitsownname;itcansueandbesuedinitsownname;andsoforth.”R.W.Hamilton，TheLawofCorp46Partnershipsare"flow-through"entities.Flow-throughtaxationmeansthattheentitydoesnotpaytaxesonitsincome.Instead,theownersoftheentitypaytaxontheir"distributiveshare"oftheentity'staxableincome,evenifnofundsaredistributedbythepartnershiptotheowners.Federaltaxlawpermitstheownersoftheentitytoagreehowtheincomeoftheentitywillbeallocatedamongthem,butrequiresthatthisallocationreflecttheeconomicrealityoftheirbusinessarrangement,astestedundercomplicatedrules.Partnershipsare"flow-through47（3）责任（3）责任48Article38Apartnershipenterpriseshallpayforitsdebtswithallofitsproperties.

Article39Whereapartnershipenterprisefailstosettleanymaturedebt,thepartnersshallbearjointandseveralunlimitedliabilities.

Article40Wheretheamountofpaymentmadebyapartnerexceedstheloss-sharingproportionasprescribedinParagraph1inArticle33ofthisLawbecauseofhisjointandseveralunlimitedliabilities,hehasrighttodemandtheotherpartnerstomakereimbursements.

Article38Apartnershipenter49Article41Whereapartnerincursanydebtirrelevanttothepartnershipenterprise,therelevantcreditorshallnotoffsetitscreditagainstthedebtitowetothepartnershipenterprise,normayitexercisethesaidpartner'srightsinthepartnershipenterprisebysubstitutingthispartner.

Article41Whereapartnerinc50Article42Ifthepartner'sownpropertiesareinsufficienttopayoffitsdebtirrelevanttothepartnershipenterprise,thispartnermayusetheproceeds,whichheacquiresfromthepartnershipenterprise,topayforthedebt.Thecreditormayalsopleadthepeople'scourttoenforcetherepaymentofthedebtbythesaidpartner'spropertyshareinthepartnershipenterpriseaccordingtothelaw.

Whenthepeople'scourtenforcestherepaymentofthedebtbythesaidpartner'spropertyshare,itshallsendanoticetoallpartners.Theotherpartnershavethepreemptiverighttothepropertyshareofthesaidpartner.Iftheotherpartnersdonotpurchaseit,norconsenttoassignittoothers,awithdrawalsettlementshallbemadeforthispartnerinaccordancewithArticle51ofthisLaw,orasettlementshallbemadetodecreasethepropertyshareofthispartnercorrespondingly.

Article42Ifthepartner'sow51第三十八条合伙企业对其债务，应先以其全部财产进行清偿。第三十九条合伙企业不能清偿到期债务的，合伙人承担无限连带责任。第四十条合伙人由于承担无限连带责任，清偿数额超过本法第三十三条第一款规定的其亏损分担比例的，有权向其他合伙人追偿。

第三十八条合伙企业对其债务，应先以其全部财产进行清偿。52第四十一条合伙人发生与合伙企业无关的债务，相关债权人不得以其债权抵销其对合伙企业的债务；也不得代位行使合伙人在合伙企业中的权利。

第四十一条合伙人发生与合伙企业无关的债务，相关债权人不得以53第四十二条合伙人的自有财产不足清偿其与合伙企业无关的债务的，该合伙人可以以其从合伙企业中分取的收益用于清偿；债权人也可以依法请求人民法院强制执行该合伙人在合伙企业中的财产份额用于清偿。

人民法院强制执行合伙人的财产份额时，应当通知全体合伙人，其他合伙人有优先购买权；其他合伙人未购买，又不同意将该财产份额转让给他人的，依照本法第五十一条的规定为该合伙人办理退伙结算，或者办理削减该合伙人相应财产份额的结算。第四十二条合伙人的自有财产不足清偿其与合伙企业无关的债务的54民法通则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。

合伙人对合伙的债务承担连带责任，法律另有规定的除外。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。民法通则第三十五条合伙的债务，由合伙人按照出资比例55（4）团体运营机制Article30Thepartnersshallmakearesolutionsontherelevantmattersofthepartnershipenterpriseandshallhandlethemaccordingtothevotingmethodasstipulatedinthepartnershipagreement.Ifitisnotstipulatedornotexpresslystipulatedinthepartnershipagreement,thevotingmethodof"onepartner,onevote"and"passuponmorethanhalfofthevotesofallpartners"shallbeadopted.

ItthisLawprovidesotherwiseforthevotingmethodofapartnershipenterprise,thisLawshallprevail.（4）团体运营机制56第三十条合伙人对合伙企业有关事项作出决议，按照合伙协议约定的表决办法办理。合伙协议未约定或者约定不明确的，实行合伙人一人一票并经全体合伙人过半数通过的表决办法。

本法对合伙企业的表决办法另有规定的，从其规定。第三十条合伙人对合伙企业有关事项作出决议，按照合伙协议约定57Article31Unlessitisotherwisestipulatedinthepartnershipagreement,thefollowingmattersofapartnershipenterpriseshallbesubjecttotheunanimousconsentofallpartners:

(1)Tochangethenameofthepartnershipenterprise;

(2)Tochangethebusinessscopeandtheaddressofthemainbusinessplaceofthepartnershipenterprise;

(3)Todisposeoftherealpropertyofthepartnershipenterprise;

(4)Toassignordisposeoftheintellectualpropertyandotherpropertyrightsofthepartnershipenterprise;

(5)Toprovideaguarantytoothersonbehalfofthepartnershipenterprise;and

(6)Tohireanon-partnertoactasabusinessmanagerofthepartnershipenterprise.Article31Unlessitisotherw58第三十一条除合伙协议另有约定外，合伙企业的下列事项应当经全体合伙人一致同意：

（一）改变合伙企业的名称；

（二）改变合伙企业的经营范围、主要经营场所的地点；

（三）处分合伙企业的不动产；

（四）转让或者处分合伙企业的知识产权和其他财产权利；

（五）以合伙企业名义为他人提供担保；

（六）聘任合伙人以外的人担任合伙企业的经营管理人员。第三十一条除合伙协议另有约定外，合伙企业的下列事项应当经59（5）入伙、退伙不必然造成合伙解散（6）解散清算与公司类似、可以破产（5）入伙、退伙不必然造成合伙解散60（二）、合伙企业的设立条件（第14条）

(1)Having2ormorepartners.Ifthepartnersarenaturalpersons,theyshallhavecompletecivilcapacity（二）、合伙企业的设立条件（第14条）(1)Having61第3条Article3Nowhollystate-fundedcompany,state-ownedenterprise,listedcompany,public-welfare-orientedinstitutionorsocialorganizationmaybecomeageneralpartner.

第3条Article3Nowhollystate-f62公司法第15条A

companymayinvestinotherenterprises;providedthat,the

companyshallnotbecometheinvestorundertakingthejointandseveralliabilityforthedebtsoftheinvestedenterprises,exceptasotherwiseprovidedbylaws.

公司法第15条A

companymayinvestin63第十五条公司可以向其他企业投资；但是，除法律另有规定外，不得成为对所投资企业的债务承担连带责任的出资人。第十五条公司可以向其他企业投资；但是，除法律另有规定外，不64(2)Havingawrittenpartnershipagreement;

(3)Havingcapitalcontributionssubscribedtooractuallypaidbythepartners;

(4)Havinganameandaproductionandbusinessoperationplaceforthepartnershipenterprise;and

(5)Otherconditionsasprovidedforbylawsandadministrativeregulations.

(2)Havingawrittenpartnershi65FIP2009国务院《外国企业或者个人在中国境内设立合伙企业管理办法》FIP与FIE中非法人实体的区别：（1）前者：不需审批；后者要审批；（2）产业目录有些行业仅始于EVJ、CJVFIP66（三）、合伙企业财产（1）合伙企业财产的构成：①合伙人的出资。劳务、技术？②以合伙企业名义取得的收益和依法取得的其他财产。（2）合伙人出资的转让（三）、合伙企业财产（1）合伙企业财产的构成：67第22条Article22Unlessitisotherwiseprovidedforinthepartnershipagreement,whenapartnerassignsitsentireorpartialshareofpropertiesofapartnershipenterprise,it(he)shallacquiretheunanimousconsentofallotherpartners.

Inthecaseofassignmentofapartner'entireorpartialshareofpropertiesofapartnershipenterprisetoanotherpartner,theotherpartnersshallbeinformedofthisassignment.

第22条Article22Unlessitisot68第23条Article23Whereapartnerintendstoassignits(his)entireorpartialshareofpropertiesofapartnershipenterprisetoanon-partner,theotherpartnershaveapreemptiverightunderthesameconditions,unlessitisotherwisestipulatedinthepartnershipagreement.

第23条Article23Whereapartner69（四）、合伙企业的事务执行（五）、合伙企业与第三人关系（1）合伙企业的债务清偿与合伙人的关系①合伙人的连带清偿责任

②合伙人之间的债务分担和追偿（四）、合伙企业的事务执行70（2）合伙人的债务清偿与合伙企业的关系（2）合伙人的债务清偿与合伙企业的关系71（六）、入伙与退伙（1）入伙（六）、入伙与退伙72J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社,p283:

“Sections17and41(7)ofUPAspecifythatanincomingpartnerisliablefortheexistingdebtsofthefirmbutthatsuchliability“shallbesatisfiedonlyoutofpartnershipproperty”unlessthereisagreementtoassumeallorpartoftheexistingdebts.RUPA§306(b)issimilar.J.DennisHynes,Agency,Partn73（2）退伙自愿退伙a)协议退伙b)通知退伙（2）退伙74法定退伙a)当然退伙b)除名法定退伙75（七）、合伙企业解散、清算、破产合伙债权优先原则

双重优先权原则dualprioritiesor“jingle”rule

（七）、合伙企业解散、清算、破产76J.DennisHynes,Agency,Partnership,andtheLLC(2ndedition）(WestNutshellSeries)ThomsonWest,法律出版社，263－264：“Withregardtopriorityofcreditors,§40ofUPAmandatesthatpartnershipcreditorshavepriorityinpartnershipassetsandindividualcreditorsintheindividualassetsofpartners.Thisisknownasthe“dualpriorities”or“jingle”rule.Itgovernsstateinsolvencyandreceivershipproceedings.TheruleforfederalbankruptcymatterswaschangedbytheBankruptcyReformActof1978,whichpartiallyrepealedthedualprioritiesrule,makingitpossibleforpartnershipcreditorstoshareequallywithindividualcreditorsinclaimsagainstthepersonalassetsofpartners.J.DennisHynes,Agency,Partn77Thereasoningbehindthechangewasthatpartnershipcreditorsrelyheavilyonthesolvencyofindividualpartnerswhenextendingcredittoapartnership.Thepriorityofpartnershipcreditorsinpartnershipassetsisretainedinthebankruptcyact.WithregardtoRUPA,Comment2toits§807states,“RUPAineffectabolishesthe‘dualpriority’or‘jingle’rule.”Thereasoningbehindthechang78合伙企业法第92条合伙企业不能清偿到期债务的，债权人可以依法向人民法院提出破产清算申请，也可以要求普通合伙人清偿。合伙企业依法被宣告破产的，普通合伙人对合伙企业债务仍应承担无限连带责任。合伙企业法79破产法第二条企业法人不能清偿到期债务，并且资产不足以清偿全部债务或者明显缺乏清偿能力的，依照本法规定清理债务。破产法80三、有限合伙企业1、概述什么是有限合伙企业？第2条：“有限合伙企业由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。”三、有限合伙企业1、概述812003对外贸易经济合作部;科学技术部;国家工商行政管理总局;国家税务总局;国家外汇管理局《外商投资创业投资企业管理规定》“第四条

创投企业可以采取非法人制组织形式,也可以采取公司制组织形式。

采取非法人制组织形式的创投企业(以下简称非法人制创投企业)的投资者对创投企业的债务承担连带责任。非法人制创投企业的投资者也可以在创投企业合同中约定在非法人制创投企业资产不足以清偿该债务时由第七条所述的必备投资者承担连带责任,其他投资者以其认缴的出资额为限承担责任。”2003对外贸易经济合作部;科学技术部;国家工商行政管理822、出资3、事务执行4、有限合伙人权利义务5、有限合伙人财产份额的转让6、组织变更7、有限合伙人的表见责任8、入伙、退伙9、有限合伙和隐名合伙的异同2、出资83四、特殊的普通合伙四、特殊的普通合伙84五、新的企业形式美国：LLP,LLC,LLLP等Hamilton,factorsinfluencingtheselectionofbusinessforms:liabilityTaxationTheeaseofinternaloperationPossibilityof“goingpublic”SophisticationofparticipantsSupposeddurationofthebusiness,etc五、新的企业形式美国：LLP,LLC,LLLP等85日本：股份公司、持分公司（合同公司、无限公司、两合公司）日本：股份公司、持分公司（合同公司、无限公司、两合公司）86第二编企业组织法第一章 我国企业组织的历史发展第二编企业组织法第一章 我国企业组织的历史发展87Accordingtotheclassificationofinvestors--State-ownedEnterprises:theLawonIndustrialEnterprisesOwnedbytheWholePeople（passedin1986butnotineffectuntil1988）--Collectively-ownedEnterprises:StateCouncil:RegulationsonRuralCollectively-OwnedEnterprises(1990);RegulationsonUrbanCollectively-OwnedEnterprises(1991);NPCStandingCommit