Summary: | 碩士 === 逢甲大學 === 財經法律研究所 === 104 === With the coming of Knowledge-based Economy, economic development towards a mature country. Diverse business patterns in order to meet the needs of investors. It should be flexible and resilient. In our country, it can be divided into two types. First, the legal personality of the company; Second, the non-legal personality of a partnership.
The traditional company is less flexible to meet the industry needs, like the management and shareholder’s rights. Partnership is more attention to the freedom of contract and the spirit of private autonomy. It’s more in line with the needs of industry, in order to facilitate the development of Knowledge-based Economy industries.
In the practice, Partnership does not have the legal personality. It not only a problem for the operation of the partnership, but also indirectly reduce the competitiveness of the partnership. In addition, the partners shall bear unlimited discharge responsibility. Partner who is not involved in the operation pay too much risk, but also reduces investors choose partnership business incentives.
In Taiwan, it created the legal Personality Limited Partnership. It has had the limited partnership is similar to the Sleeping Partnership and Unlimited Company with Limited Liability Shareholders. Why cannot use by amending the law to meet the needs of the market. In this paper, it use the domestic and foreign literature, to summarize, compare, and make recommendations for the future improvement.
Keywords: Limited Partnership, Partnership, Unlimited Company with Limited Liability Shareholders
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