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영어

With the social and economic development of China, the original Partnership Enterprise Act, which was enacted by the Standing Committee of the 8th National People’s Congress on February 23, 1997 and that could no longer meet the current requirements of the social and economic development, was badly in need of revision. Under this background, the 23th meeting of the Standing Committee of the 10th National People’s Congress made large revisions to the Partnership Enterprise Act on August 27, 2006. These revisionsinclude without limitation expanding the scope of the member of partnership enterprises, extending the organization forms of the partnership enterprises, perfecting the internal organization structure of partnership enterprises, strengthening the protection of creditors’ legitimate interests, identifying partnership enterprises’social responsibilities, etc.. No doubt, this is another important development of Chinese legislation on commercial subject legislation following the revision to the Company Law. It is an important momentum to China’s economic and social development.
This article is intending to discover the legislation highlights and innovation together with the shortcomings of the new Partnership Enterprise Act, through comparing the new and the old Partnership Enterprise Act.

중국어

随着中国社会经济的发展, 第八届全国人大常委会于1997年2月23日制定的第一部≪合伙企业法≫ 已难以适应当前经济与社会发展的要求, 迫切需要对其进行修改。基于此, 第十届全国人大常委会第二十三次会
议于2006年8月27日对≪合伙企业法≫ 进行大幅度的修订。其扩大了设立合伙企业的主体范围、拓展了合伙企业的组织形式、完善了合伙企业的内部组织结构、同时注重保护债权人的合法权益、明确合伙企业的
社会责任等等。毫无疑问, 这是继≪公司法≫ 修订之后中国商事主体立法的又一个重要成果, 对中国经济社会的发展具有重要的推动作用。本文试图通过比较新旧≪合伙企业法≫ 来发现新≪合伙企业法≫的立法亮点和创新之处以及不足的地方。