《合伙企业法》的定位与法律协调

合伙从契约到组织体的观念和规则变更很大程度上是由于商事交易和由此产生的商事规则的发展.由于缺乏无限公司的立法传统和理念基础,在我国现有市场经济体制下应当坚持将合伙企业定位为一种与公司、个人独资企业等相并列的企业组织形式,形成《公司法》、《个人独资企业法》、《合伙企业法》等并行的商主体制度.修改后的《合伙企业法》坚持了这一原则,应当在将来的《民法典》的统领下,与公司法、外商投资企业法、税法、律师法、注册会计师法等法律部门充分协调、互相配合,形成一个完整和谐的规则体系.

The Status of the Partnership Enterprises Law and Its Harmonization with other Departments of Law

The Transformation of the conception and regulations of partnership from contact to organized body is to a large extent resulted from the development of commercial transactions and their commercial regulations. Without legal tradition and idealistic foundation of company of unlimited liability, under the condition of current market economy system in China, the partnership enterprises should be viewed as a kind of business enterprise form, which is paralleled with the other forms, such as companies, individual enterprises, etc. Therefore, a commercial main body legal system shall be established, which is consisted of Company Law, Individual Enterprise Law and Partnership Enterprises Law, etc. The amended Partnership Enterprises Law has adhered to this principle, and it should subordinate to the future Civil Code, and should adequately coordinate and cooperate with other departments of law such as the Company Law, the Foreign Investment Enterprises Law, the Tax Law, the Lawyers'Law, the Law of Certified Public Accountants, etc. , in order to form a integrated and harmonious regulation system.