It requires implementing principle of preferred liquidation of joint debts on institutional arrangements.
如何更好地把无限连带责任落到实处,保证审计质量,保护合伙债权人的权益,是一个重要的理论与现实问题,要求在制度安排上实施合伙债务优先清偿的原则,需要优化有限责任合伙制度安排,并把合伙事务所的收入分配安排与合伙债务的清偿安排联系起来。
The Independent Civil Subject Legal Position of Partnership;
论合伙的民事主体法律地位
On Civil Commercial Subject Status of Partnership;
试论合伙的民商事主体地位
The characteristics of personal exclusive investment enterprises and joint ventures are analyzed.
分析了个人独资企业、合伙企业的特征。
There could be more alternatives in the distribution of gain and loss in joint ventures.
合伙企业的损益分配方法可以有更多的选择余地,不同的分配方法各有其不同的 特点及适用范围。
Research into legal characteristics of business partnership;
关于商合伙法律特征之系统研究
The cognition about the essence and subject position of business partnership should not still stay around the traditional civil law theories-only as a kind of special manifestation of the natural person or juridical person;however,it sh.
商合伙兼具有组织体色彩与个人契约性。