| 1. | The participating of the artificial person demonstrates the decision power of the enterprises . and it can share the resources and benefit each other
笔者则认为，法人加入合伙组织是其经营自主权的体现，亦可以实现法人制度与合伙制度的资源共享、优势互补。 |
| 2. | In the writer ' s opinion , except simple partnership , partnership organizations ( not partner enterprises ) should be granted clear and definite subject qualification and belong it to the three main civil subjects along with natural persons , corporations and non - corporation associations
笔者认为，在我国除简易合伙外，合伙组织(不仅是合伙企业)应被明确赋予主体资格，并作为非法人团体与自然人、法人并存为三大民事主体。 |
| 3. | Causes of dissolution dissolution is caused ： （ 1 ） without violation of the agreement between the partners ， by the termination of the definite term of particular undertaking specified in the agreement ； by the express will of any partner when no definite term or particular undertaking is specified ， by the express will of all the partners who have not assigned their interests or suffered them to be charged for their separate debts ， either before or after the termination of any specified term or particular undertaking ， by the expulsion of any partner from the business bona fide in accordance with such a power conferred by the agreement between the partners ； （ 2 ） in contravention of the agreement between the partners ， where the circumstances do not permit a dissolution under any other provision of this section ， by the express will of any partner at any time ； by any event which makes it unlawful for the business of the partnership to be carried on or for the members to carry it on in partnership ； by the death of any partner ； by the bankruptcy of any partner or the partnership ； by decree of court under section 32
第三十一条合伙解散的原因下列情形发生时，合伙应当解散： （ 1 ）当合伙人之间的协议未被违反时，合伙协议约定的经营期限或者特定项目届满，合伙协议没有约定经营期限或者特定项目，但某合伙人已明确表示不愿继续经营合伙业务，在约定的经营期限或特定项目届满之前或之后，所有未将其合伙利益进行分配或以其合伙利益偿还其个人债务的合伙人明确表示不愿继续经营合伙业务，根据合伙人之间的协议授予的权力基于诚信将任一合伙人从合伙事务中除名； （ 2 ）当合伙人之间的协议被违反时，若当时的情形不允许根据本条规定解散合伙时，任一合伙人随时明确表示不愿继续经营合伙事务；使合伙事务的继续经营或合伙人继续合伙成为非法的任何事件；任一合伙人的死亡；任一合伙人或合伙组织的破产；根据本法第32条中规定的法院做出的判决。 |
| 4. | Accrual of action the right to an account of his interest shall accrue to any partner ， or his legal representative ， as against the winding up partners or the surviving partners or the person or partnership continuing the business ， at the date of dissolution ， in the absence of any agreement to contrary
第四十三条权利的产生自合伙解散之日起，除有相反协议，则对执行清算事务的合伙人或未退伙合伙人或继续经营合伙业务的人或合伙组织而言，任一合伙人或其法定代理人应有权查阅其对合伙组织所享有的利益的帐目。 |
| 5. | This organization has a distinctive characteristic as described by the following : the general partner provides limited funds to exchange the executive power in the partnership enterprises , meanwhile that has infinity liability to all partner debt . limited partner is responsible for most funds and shares the most profit , which has no executive power on the management but has the limited liability on the basis of the sums
这一合伙形态为大学生、科技人员等智能型人才从事创业投资提供了制度契机，他们可以考虑以科技成果出资，成为有限合伙人，承担有限责任，既收经营之利，又无需负担无限连带责任之累;而财力雄厚的企业家，则以普通合伙人的身份加入合伙组织，普通合伙人以有限的出资，换取合伙企业事务的执行权，但需要对合伙债务承担无限责任。 |
| 6. | Liability of incoming partner a person admitted as a partner into an existing partnership is liable for all the obligatio of the partnership arising before his admi ion as though he had been a partner when such obligatio were incurred ， except that this liability shall be satisfied only out of partnership property
第十七条新合伙人的责任一个被允许加入一个现有合伙的人对其入伙前合伙组织的债务承担责任，如同他在该债务发生时就已经是合伙人之一，除非仅凭合伙财产就能清偿该债务。 |
| 7. | Studied by experts and scholars to draft to reply the measure and continuously bring up the comparison to compensate the system and establish to compensate the upper limit , and change the individual proprietorship and partnership organization to limited liability organization , then to reply this an unprecedented crisis . ccpa occupation field is more 23 years since 1981 being recovered reconstructed . later several years , litigation cases successively bring out . the most famous case includes the " beijing dacheng " " shenzhen yangying " " hainan zhongshui " important ugly cases
面临此一变局，美国六大事务所于1992年发表联合声明指出：注册会计师正面临空前的“责任危机” ( liabilitycrisis ) ，并经专家学者研究拟定应对措施，并陆续提出比例赔偿制，订定赔偿上限，改独资合伙组织为有限责任组织等，以此来应对这一空前的危机。 |
| 8. | The startup system addresses the problems related to the object of the bankruptcy system . there are seven entities that may apply for a bankruptcy : creditors , debtors , the non - bankruptcy clear team ( representative institution ) , some of the third parties , each party of the collective enterprises , each party in the corporation , and the owner of private enterprises
启动制度解决的是破产程序的入口程序有关问题，关于入口的主体，文中提出了以下七种人均有破产申请权：债权人、债务人、非破产清算组、一定范围内的第三人、普通合伙的每一个合伙人、有限合伙组织中的普通合伙人、个体工商户的业主。 |
| 9. | Liability of incoming partner a person admitted as a partner into an existing partnership is liable for all the obligations of the partnership arising before his admission as though he had been a partner when such obligations were incurred ， except that this liability shall be satisfied only out of partnership property
第十七条新合伙人的责任一个被允许加入一个现有合伙的人对其入伙前合伙组织的债务承担责任，如同他在该债务发生时就已经是合伙人之一，除非仅凭合伙财产就能清偿该债务。 |
