专题11《合伙企业设立、财产、事务执行》
以下为《2026商经法鄢梦萱系统精讲》中专题11《合伙企业的设立、财产、事务执行》的全部逐字原文内容：
专题11《合伙企业的设立、财产、事务执行》
知识点 081 合伙企业的设立
合伙企业，是指自然人、法人和其他组织依照《合伙企业法》在中国境内设立的普通合伙企业和有限合伙企业。
| 项目 | 普通合伙企业 | 有限合伙企业 |
| 概念 | (1) 由普通合伙人组成，合伙人订立合伙协议，并依据合伙协议共同出资、共同经营、共担风险、共享收益，合伙人对合伙企业债务承担无限连带责任； (2) 《合伙企业法》对普通合伙人承担责任的形式有特别规定的，从其规定。（见下文“特殊的普通合伙企业”） | 由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。 |
| 设立条件 - 合伙人 | (1) 设立合伙企业要有2个以上合伙人； (2) 合伙人为自然人的，应当具有完全民事行为能力； (3) 国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体不得成为普通合伙人。 | (1) 有限合伙企业由2个以上50个以下合伙人设立；但是，法律另有规定的除外。 (2) 有限合伙企业至少应当有1个普通合伙人。 (3) 国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体可以成为有限合伙人。 |
| 设立条件 - 合伙协议 | 有书面合伙协议，经全体合伙人签名、盖章后生效。 | 合伙协议应当载明：①执行人的相关情况；②有限合伙人和普通合伙人相互转变程序；③其他事项（略）。 |
| 设立条件 - 出资 | (1) 合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利作价出资，也可以用劳务出资； (2) 未按期足额缴纳出资的，应当承担补缴义务，并对其他合伙人承担违约责任。 | (1) 有限合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利作价出资。 (2) 有限合伙人不得以劳务出资。 (3) 有限合伙人应当按照合伙协议的约定按期足额缴纳出资；未按期足额缴纳的，应当承担补缴义务，并对其他合伙人承担违约责任。 (4) 有限合伙企业中的“普通合伙人”的出资规则同左列“普通合伙人”。 |
| 设立条件 - 名称 | 合伙企业名称中应当标明“普通合伙”字样。 | 合伙企业名称中应当标明“有限合伙”字样。 |
【易混】
1. 设立公司时，不得以劳务、信用、自然人姓名等出资，实物出资要求“所有权换股权”。
2. 设立普通合伙企业时，对出资形式没有限制。这是因为普通合伙人要对企业债务承担无限连带责任，所以无需在设立阶段对出资形式加以严格限制。
知识点 082 合伙企业财产
1. 两类合伙企业的相同规则 (1) 财产构成：合伙人的出资、以合伙企业名义取得的收益和依法取得的其他财产，均为合伙企业的财产。 (2) 合伙人在合伙企业清算前，不得请求分割合伙企业的财产；但是，《合伙企业法》另有规定的除外。 (3) 合伙人在合伙企业清算前私自转移或者处分合伙企业财产的，合伙企业不得以此对抗善意第三人。
2. 两类合伙企业的不同规则
| 项目 | 普通合伙企业 | 有限合伙企业 |
| 财产份额的转让 | 内部转让：普通合伙人之间转让其在合伙企业中的全部或者部分财产份额时，应当通知其他合伙人；其他合伙人无优先购买权。 向合伙人以外的人转让： (1) 须经其他合伙人一致同意； (2) 在同等条件下，其他合伙人有优先购买权； (3) 合伙协议另有约定的，从其约定。 | 有限合伙人之间转让，同左列规则。 (1) 有限合伙人可以按照合伙协议的约定向合伙人以外的人转让其在有限合伙企业中的财产份额； (2) 应当提前30日通知其他合伙人。 |
| 财产份额的质押 | 财产份额可以作为质押权利的。 (1) 以财产份额出质的，须经其他合伙人一致同意； (2) 未经其他合伙人一致同意，其行为无效； (3) 给善意第三人造成损失的，由行为人依法承担赔偿责任。 | (1) 有限合伙人可以将使其在有限合伙企业中的财产份额出质； (2) 但是，合伙协议另有约定的除外。（默示允许，协议可禁） |
| 财产份额被强制执行 | 债权人可以依法请求法院强制执行普通合伙人在合伙企业中的财产份额用于清偿。 (1) 法院应当通知全体合伙人； (2) 其他合伙人有优先购买权； (3) 其他合伙人未购买，又不同意将该财产份额转让给他人的，依法为该合伙人办理退伙结算，或者办理削减该合伙人相应财产份额的结算。 | 债权人可以依法请求法院强制执行有限合伙人在合伙企业中的财产份额用于清偿。 (1) 法院应当通知全体合伙人； (2) 在同等条件下，其他合伙人有优先购买权。 |
通说认为，财产份额的法律性质为抽象形态的权利，而非具体形态的财产。其既包括合伙人依照出资数额或合伙协议约定的比例分配利益和分担亏损的份额，也包括合伙人参与企业经营管理的权利特性。
知识点 083 合伙事务的决议★★
1. 合伙事务一般决议规则 (1) 合伙人对合伙企业有关事项作出决议，按照合伙协议约定的表决办法办理； (2) 合伙协议未约定或者约定不明确的，实行合伙人一人一票并经全体合伙人过半数通过的表决办法。
2. 合伙事务特殊决议规则
| 项目 | 普通合伙企业 | 有限合伙企业 |
| “全票决”事项 （改名改地改范围，卖房担保聘外人） | 除合伙协议另有约定外，合伙企业的下列事项应当经全体合伙人一致同意： (1) 改变合伙企业的名称； (2) 改变合伙企业的经营范围、主要经营场所的地点； (3) 处分合伙企业的不动产；（提示：为企业“购置”不动产无需一致同意） (4) 转让或者处分合伙企业的知识产权和其他财产权利； (5) 以合伙企业名义为他人提供担保；（提示：“为本企业提供担保”无需一致同意） (6) 聘任合伙人以外的人担任合伙企业的经营管理人员。 | 有限合伙人没有“经营管理权”，左列“一致同意”事项的同意主体不包括“有限合伙人”，只需要“普通合伙人”一致同意即可。 |
| 增资和减资决议 | 按照合伙协议的约定或者经全体合伙人决定，可以增加或者减少对合伙企业的出资。 | （同左） |
| 利润分配与亏损分担 | (1) 按照合伙协议的约定办理； (2) 未约定或者约定不明确的，由合伙人协商决定→协商不成的，由合伙人按照实缴出资比例分配、分担→无法确定出资比例的，由合伙人平均分配、分担； (3) 合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损。 | (1) 有限合伙企业不得将全部利润分配给部分合伙人；但是，合伙协议另有约定的除外。 (2) 其余和左列规则相同。 |
【随堂小测】 甲、乙、丙、丁欲设立一有限合伙企业，合伙协议中约定了如下内容，其中哪些符合法律规定？(2008/3/69) A. 甲以出资额为限对企业债务承担责任，同时被推举为合伙事务执行人 B. 丙以其劳务出资，为普通合伙人，其出资份额经各合伙人商定为5万元 C. 合伙企业的利润由甲、乙、丙、丁三人分配，丙按营业额提取一定比例的劳务报酬 D. 经全体合伙人同意，有限合伙人可以全部转为普通合伙人，普通合伙人也可以全部转为有限合伙人 答：BC
知识点 084 合伙事务的执行规则★★★
合伙事务执行，是指为实现合伙目的而进行的有关合伙企业的业务活动。
| 项目 | 普通合伙企业 | 有限合伙企业 |
| 事务执行方式 | (1) 普通合伙人对执行合伙事务享有同等的权利； (2) 可以由全体普通合伙人共同执行，也可以委托1个或者数个合伙人执行。 | (1) 由普通合伙人执行合伙事务；（规则和左列相同） (2) 有限合伙人不执行合伙事务，不得对外代表有限合伙企业。 |
| 事务执行权 | (1) 事务执行人对外代表合伙企业。确定了事务执行人的，其他合伙人不再执行合伙事务。 (2) 合伙企业对合伙人执行合伙事务以及对外代表合伙企业权利的限制，不得对抗善意第三人。 (3) 不具有事务执行权的合伙人擅自执行合伙事务，给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。 | 有限合伙人无事务执行权，但有下列权利： (1) 参与决定普通合伙人入伙、退伙； (2) 对企业的经营管理提出建议； (3) 依法为本企业提供担保； (4) 执行事务合伙人怠于行使权利时，督促其行使权利或者为了本企业的利益以自己的名义提起诉讼。（此为“代表诉讼”） |
| 禁止或限制行为 | (1) 普通合伙人不得自营或者同他人合作经营与本合伙企业相竞争的业务； (2) 除合伙协议另有约定或者经全体合伙人一致同意外，普通合伙人不得同本合伙企业进行交易。 | (1) 有限合伙人可以自营或者同他人合作经营与本有限合伙企业相竞争的业务；但是，合伙协议另有约定的除外。（默示允许，协议可禁） (2) 有限合伙人可以同本有限合伙企业进行交易；但是，合伙协议另有约定的除外。（默示允许，协议可禁） |
【随堂小测】 甲、乙、丙、丁以合伙企业形式开了一家餐馆。就该合伙企业事务的执行，下列哪些表述是正确的？(2013/3/72) A. 如合伙协议未约定，则甲等四人均享有对外签约权 B. 甲等四人可决定任命丙为该企业的对外签约权人 C. 不享有合伙事务执行权的合伙人，以企业名义对外签订的合同一律无效 D. 不享有合伙事务执行权的合伙人，经其他合伙人一致同意，可担任企业的经营管理人员 答：ABD
知识点 085 合伙事务执行中的权利
| 项目 | 普通合伙企业（普通合伙人） | 有限合伙企业（有限合伙人） |
| 监督权 | 不执行合伙事务的合伙人有权监督执行合伙事务合伙人执行合伙事务的情况。 | 无 |
| 查阅权 | 合伙人为了解合伙企业的经营状况和财务状况，有权查阅合伙企业会计账簿等财务资料。（包括所有普通合伙人） | (1) 对涉及自身利益的情况，查阅有限合伙企业财务会计报告等财务资料； (2) 获取经审计的有限合伙企业财务会计报告。 |
| 撤销权 | 受委托执行合伙事务的合伙人不按照合伙协议或者全体合伙人的决定执行事务的，其他合伙人可以决定撤销该委托。（不限于“事务执行人”） | 无 |
| 异议权 | 合伙人分别执行合伙事务的，执行事务合伙人可以对其他合伙人执行的事务提出异议。（仅包括执行事务合伙人） | 无 |
【查阅权对比】
知识点 086 经营管理人员★
1. 聘任合伙人以外的人担任合伙企业的经营管理人员，除合伙协议另有约定外，应当经全体（普通）合伙人一致同意。（此处“一致同意”的主体不包括“有限合伙人”，因为其仅有“经营管理建议权”，而无决定权）
2. 被聘任的合伙企业的经营管理人员应当在合伙企业授权范围内履行职务。
3. 被聘任的合伙企业的经营管理人员，超越合伙企业授权范围履行职务，或者在履行职务过程中因故意或者重大过失给合伙企业造成损失的，依法承担赔偿责任。
【易错】 经营管理人员 ≠ 事务执行人。“经营管理人员”是由合伙人聘任的人员，类似于“掌柜”“店长”，但“事务执行人”只能由合伙人担任。
11 常考角度总结 SUMMARIZE
1. 财产份额的各种转让情形，如内部转让、对外转让、质押，以及普通合伙企业与有限合伙企业财产份额转让的区别。
2. 合伙事务执行方式合法性的判断、合伙事务执行中的权利。要区分各类权利的主体，特别注意，仅普通合伙企业中的执行人才有“异议权”。
专题12《合伙企业与第三人的关系、入伙和退伙、合伙人之间的转换》
以下为《2026商经法鄢梦萱系统精讲》中专题12《合伙企业与第三人的关系、入伙和退伙、合伙人之间的转换》的全部逐字原文内容：
专题12《合伙企业与第三人的关系、入伙和退伙、合伙人之间的转换》
知识点 087 合伙企业债务的清偿★
| 阶段/类型 | 普通合伙企业 | 有限合伙企业 |
| [第一步] 企业担责 | 合伙企业应先以其全部财产进行清偿。 | |
| [第二步] 合伙人担责 | 一般情形： (1) 合伙企业不能清偿到期债务的，普通合伙人承担无限连带责任； (2) 合伙企业注销后，原普通合伙人对合伙企业存续期间的债务仍应承担无限连带责任； (3) 合伙企业依法被宣告破产的，普通合伙人对合伙企业债务仍应承担无限连带责任。 | 合伙企业不能清偿到期债务的，由普通合伙人承担无限连带责任；有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。 |
| 特殊情形： 特殊的普通合伙企业〔1〕，是指以专业知识和专门技能为客户提供有偿服务的专业服务机构。 对合伙企业财产不足清偿的债务部分： (1) 在执业活动中因故意或者重大过失造成合伙企业债务的合伙人，应当承担无限责任或者无限连带责任；该合伙人应当按照合伙协议的约定对给合伙企业造成的损失承担赔偿责任。 (2) 其他合伙人以其在合伙企业中的财产份额为限承担责任。（见下例1） | 第三人有理由相信有限合伙人为普通合伙人并与其交易的：（表见普通合伙） (1) 该有限合伙人对该笔交易承担与普通合伙人同样的责任； (2) 该有限合伙人未经授权以有限合伙企业名义与他人进行交易，给有限合伙企业或者其他合伙人造成损失的，该有限合伙人应当承担赔偿责任。（见下例2） |
〔1〕 “特殊的普通合伙企业”仍然是“普通合伙企业”。在某些专业服务领域，如会计师服务、咨询服务等，因为专业性强，合伙人个人的独立性极强，个人的知识、技能、职业道德、经验等往往起着决定性的作用，一切切地采用“合伙人承担无限连带责任”不符合现实需求，所以，我国允许设立“特殊的普通合伙企业”。
[例1] A律师事务所是特殊的普通合伙企业，张某、刘某为合伙人。在为B上市公司出具法律文件时，二人因重大过失导致B上市公司的商业秘密被泄露。处理：①先由A律师事务所赔偿；②不足赔偿时，由张某、刘某承担无限连带责任；③其他合伙人无需承担连带赔偿责任。
[例2] 高某曾担任某普通合伙企业的事务执行人，去年转换为有限合伙人。某日，高某遇到以前的客户A，A不知高某已经转换为有限合伙人。二人闲聊中，高某认为对方出售的原材料的价格远低于市场价格，于是以合伙企业的名义从A处购进一批价值10万元的原材料。高某的行为构成“表见普通合伙”。
知识点 088 合伙人个人债务的清偿★
| 项目 | 普通合伙人 | 有限合伙人 |
| 合伙人发生的与合伙企业无关的债务 | [禁止1] 相关债权人不得以其债权抵销其对合伙企业的债务。例如，合伙人大魏向朋友张某（非合伙人）借款10万元，同时，张某欠该合伙企业货款10万元。上述债权债务不得抵销。 [禁止2] 相关债权人不得代位行使该合伙人在合伙企业中的权利。 | |
| 自有财产不足清偿其与合伙企业无关的债务 | [允许1] 该合伙人可以以其从合伙企业中分取的收益用于清偿。 [允许2] 债权人也可以依法请求法院强制执行该合伙人在合伙企业中的财产份额用于清偿。 (1) 法院强制执行该合伙人的财产份额时，应当通知全体合伙人； (2) 其他合伙人有优先购买权； (3) 其他合伙人未购买，又不同意将该财产份额转让给机器人的，依照法律规定为该合伙人办理退伙结算，或者办理削减该合伙人相应财产份额的结算。 | 债权人也可以依法请求法院强制执行该合伙人在有限合伙企业中的财产份额用于清偿。 (1) 法院强制执行该有限合伙人的财产份额时，应当通知全体合伙人； (2) 在同等条件下，其他合伙人有优先购买权。 |
【易错】有限合伙人的财产份额被强制执行时，没有“办理退伙结算”的规定。若其他合伙人不行使优先购买权，则该财产份额被强制执行。
【点睛】个人清偿“两可两不可”：可收益、可强执，禁抵销、禁代位。
【随堂小测】 江某是一合伙企业的事务执行人，欠罗某个人债务7万元，罗某在交易中又欠合伙企业7万元。后合伙企业解散。清算中，罗某要求以其对江某的债权抵销其所欠合伙企业的债务，各合伙人对罗某的这一要求产生了分歧。下列哪种看法是正确的？(2006/3/27)〔1〕 A. 江某的债务如同合伙企业债务，罗某可以抵销其对合伙企业的债务 B. 江某所负债务为个人债务，罗某不得以个人债权抵销其对合伙企业债务 C. 若江某可从合伙企业分得7万元以上的财产，则罗某可以抵销其对合伙企业的债务 D. 罗某可以抵销其债务，但江某应分得的财产不足7万元时，应就差额部分对其他合伙人承担赔偿责任
〔1〕 B
知识点 089 入伙★
| 项目 | 普通合伙人 | 有限合伙人 |
| 入伙的程序 | (1) 除合伙协议另有约定外，应当经全体合伙人一致同意，并依法订立书面入伙协议； (2) 原合伙人应当向新合伙人如实告知原合伙企业的经营状况和财务状况。 | (1) 有限合伙人参与决定普通合伙人入伙；（入伙应经“一致同意”，包括“有限合伙人”同意） (2) 其他规则和左列相同。 |
| 入伙的后果 | (1) 入伙的新合伙人与原合伙人享有同等权利，承担同等责任。入伙协议另有约定的，从其约定。 (2) 新合伙人对入伙前合伙企业的债务承担无限连带责任。 | (1) 合伙企业的债务，以其认缴的出资额为限承担责任； (2) 其他规则和左列相同。 |
知识点 090 退伙
1. 协议退伙（两类合伙人规则相同） 在合伙企业存续期间，有下列情形之一的，合伙人可以退伙： (1) 合伙协议约定的退伙事由出现； (2) 经全体合伙人一致同意； (3) 发生合伙人难以继续参加合伙的事由； (4) 其他合伙人严重违反合伙协议约定的义务。
2. 声明退伙（两类合伙人规则相同） (1) 合伙人在不给合伙企业事务执行造成不利影响的情况下，可以退伙； (2) 应当提前30日通知其他合伙人。
3. 当然退伙 (1) 退伙时间：出现法定当然退伙情形的，退伙事由实际发生之日为退伙生效日。（见下例1） (2) 合伙人有下列情形之一的，当然退伙：（人死财空；均为客观因素）
| 适用情形 | 普通合伙人 | 有限合伙人 |
| 死亡 | ① 作为普通合伙人的自然人死亡或者被依法宣告死亡的，该合伙人当然退伙。 ② 享有合法继承权的继承人，按照合伙协议的约定或者经全体合伙人一致同意，从继承开始之日起，取得合伙人资格。 ③ 继承人为无民事行为能力人或者限制民事行为能力人的：（或转，或退） a. 经全体合伙人一致同意，可以依法转为有限合伙人，普通合伙企业依法转为有限合伙企业； b. 全体合伙人未能一致同意或者继承人不愿意成为合伙人的，合伙企业应当将被继承合伙人的财产份额退还该继承人。（见下例2） | ① 作为有限合伙人的自然人死亡或者被依法宣告死亡的，该有限合伙人当然退伙； ② 其继承人可以依法取得该有限合伙人在有限合伙企业中的资格。 |
| 个人丧失偿债能力 | 普通合伙人当然退伙。（如个人破产） | 有限合伙人丧失偿债能力的，其他合伙人不得因此要求其退伙。 |
| 个人丧失民事行为能力 | 合伙人被依法认定为无民事行为能力人或者限制民事行为能力人的：（或转，或退） ① 经其他合伙人一致同意，可以依法转为有限合伙人，普通合伙企业依法转为有限合伙企业； ② 其他合伙人未能一致同意的，该无民事行为能力或者限制民事行为能力合伙人退伙。 | 有限合伙人丧失民事行为能力的，其他合伙人不得因此要求其退伙。 |
| 其他当然退伙的情形 | ① 作为合伙人的法人或者其他组织依法被吊销营业执照、责令关闭、撤销，或者被宣告破产； ② 法律规定或者合伙协议约定合伙人必须具有相关资格而丧失该资格；（见下例3） ③ 合伙人在合伙企业中的全部财产份额被法院强制执行。 |
[例1] 3月1日，甲被法院宣告为无民事行为能力人。3月15日，合伙企业开会，其他合伙人不同意甲转为有限合伙人。则甲的退伙时间是3月15日，该日“其他合伙人未能一致同意甲转为有限合伙人”，退伙事由实际发生。 [例2] 普通合伙人A因车祸遇难，遗嘱指定其8岁的儿子小A为其全部财产的继承人。但合伙协议约定，只有具有完全民事行为能力人才可继承合伙人资格。合伙协议的约定是否因违反民法而无效？（否，合伙协议的约定有效。普通合伙人死亡的，其继承人并非当然成为合伙人。） [例3] 甲律所的合伙协议约定，必须取得律师执业证书，才能成为合伙人。若合伙人A的律师执业证书被撤销，则A当然退伙。
1. 除名退伙（仅限于“普通合伙人”，因“有限合伙人”无事务执行权）〔1〕 (1) 退伙时间：除名决议应当书面通知被除名人。被除名人接到除名通知之日，除名生效，被除名人退伙。被除名人对除名决议有异议的，可以自接到除名通知之日起30日内，向法院起诉。 【易错】不是“发出除名通知”除名即生效。不要混淆：股东失权规则是“发出失权通知，失权生效”。 (2) 有下列情形之一的，经其他合伙人一致同意，可以决议将其除名： ① 未履行出资义务；（但未足额履行不可除名） ② 因故意或者重大过失给合伙企业造成损失； ③ 执行合伙事务时有不正当行为，如同业竞争、泄露企业商业秘密； ④ 发生合伙协议约定的事由。
〔1〕 根据《合伙企业法》第63条第4项的规定，有限合伙企业的合伙协议应当载明执行事务合伙人的除名条件和更换程序。据此可知，“除名”仅针对“执行事务合伙人”，即“普通合伙人”。
1. 退伙的后果
| 项目 | 普通合伙人 | 有限合伙人 |
| 对合伙企业债务的责任 | 退伙人对于其退伙前的原因发生的合伙企业债务，承担无限连带责任。 | 有限合伙人退伙后，对于其退伙前的原因发生的有限合伙企业债务，以其退伙时从有限合伙企业中取回的财产承担责任。 |
| 企业亏损分担 | 合伙人退伙时，合伙企业财产少于合伙企业债务的，退伙人应当按照《合伙企业法》第33条第1款〔1〕的规定分担亏损。（协议-协商-实缴-平分） | (无) |
| 退伙清算 | (1) 合伙人退伙，其他合伙人应当与该退伙人按照退伙时的合伙企业财产状况进行结算，退还退伙人的财产份额； (2) 退伙人对合伙企业造成的损失负有赔偿责任的，相应扣减其应当赔偿的数额； (3) 退伙时有未了结的合伙企业事务的，待该事务了结后进行结算。 | |
| 退还办法 | 退伙人在合伙企业中财产份额的退还办法，由合伙协议约定或者由全体合伙人决定，可以退还货币，也可以退还实物。 |
〔1〕 《合伙企业法》第33条第1款 合伙企业的利润分配、亏损分担，按照合伙协议的约定办理；合伙协议未约定或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照实缴出资比例分配、分担；无法确定出资比例的，由合伙人平均分配、分担。
【随堂小测】 甲、乙、丙于2010年成立一家普通合伙企业，三人均享有合伙事务执行权。2013年3月1日，甲被法院宣告为无民事行为能力人。3月5日，丁因不知情找到甲商谈一笔生意，甲以合伙人身份与丁签订合同。下列哪些选项是错误的？(2013/3/71)〔2〕 A. 丁因不知情，故该合同有效，对合伙企业具有约束力 B. 乙与丙可以甲丧失民事行为能力为由，一致决议将其除名 C. 乙与丙可以甲丧失民事行为能力为由，一致决议将其转为有限合伙人 D. 如甲因丧失民事行为能力而退伙，其退伙时间为为其无行为能力判决的生效时间
〔2〕 ABD
知识点 091 合伙人之间的转换★★
合伙人之间可以相互转换，即普通合伙人可以转换为有限合伙人，有限合伙人可以转换为普通合伙人。其要点为：
1. 除合伙协议另有约定外，合伙人之间的转换，应当经全体合伙人一致同意。
2. 有限合伙人转换为普通合伙人的，对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。
3. 普通合伙人转换为有限合伙人的，对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任。
4. 有限合伙企业仅剩有限合伙人的，应当解散。
5. 有限合伙企业仅剩普通合伙人的，转为普通合伙企业。
[图例] 有限合伙人 <—(转换日: 无限连带责任)—(转换为普通合伙人)— 普通合伙人 有限合伙人 —(转换为有限合伙人)—(转换日: 无限连带责任)—> 普通合伙人
【随堂小测】 某普通合伙企业共有三名合伙人：高某、田某、丁某。2013年2月，普通合伙人高某为减少自己的风险，向田、丁二人提出转换为有限合伙人的要求。对此，下列说法正确的是：(2013/3/93-改编)〔1〕 A. 须经田、丁二人的一致同意 B. 未经合伙企业登记机关登记，不得对抗第三人 C. 转变后，高某可以出资最多为由，要求继续担任合伙事务执行人 D. 转变后，对于2013年2月以前的合伙企业债务，经各合伙人决议，高某可不承担无限连带责任
〔1〕 AB
12 常考角度总结 SUMMARIZE
1. 合伙企业债务的清偿、合伙个人债务的清偿。
2. 有限合伙企业的债务清偿规则；特别掌握“表见普通合伙”的情形，该有限合伙人与普通合伙人共同承担无限连带责任。
3. 有限合伙人是否当然退伙的判断；特别掌握和“普通合伙人”退伙原因的区别。
4. 合伙人转换后，对企业债务的清偿规则。
专题11《合伙企业设立、财产、事务执行》
专题11《合伙企业的设立、财产、事务执行》
考点 35 合伙企业的设立
第1题 甲、乙、丙三人共同设立了一家普通合伙企业。甲以A、B两栋房屋出资，两栋房屋均已交付合伙企业使用，其中A房屋已经办理过户登记，B房屋未办理过户登记。后甲将A、B两栋房屋卖给了第三人并办理了过户登记。企业经营中，事务执行人丙以合伙企业的名义将企业所有的资产抵押，向银行办理贷款，所得款项用于合伙企业的日常经营。以下哪些说法是正确的？(2022-回忆版-多)
A 第三人符合善意取得条件的，可以取得A房屋
B 第三人符合善意取得条件的，可以取得B房屋
C 丙的抵押行为有效
D 丙的抵押行为无效
考点 36 合伙企业财产
第2题 高崎、田一、丁福三人共同出资200万元，于2011年4月设立“高田丁科技投资中心（普通合伙）”，从事软件科技的开发与投资。其中高崎出资160万元，田、丁分别出资20万元，由高崎担任合伙事务执行人。2012年6月，丁福为向钟冉借钱，作为担保方式，而将自己的合伙财产份额出质给钟冉。下列说法正确的是：(2013/3/92-任)
A 就该出质行为，高、田二人均享有一票否决权
B 该合伙财产份额质权，须经合伙协议记载与工商登记才能生效
C 在丁福伪称已获高、田二人同意，而钟冉又是善意时，钟冉善意取得该质权
D 在丁福未履行还款义务，如钟冉享有质权并主张以拍卖方式实现时，高、田二人享有优先购买权
第3题 灏德投资是一家有限合伙企业，专门从事新能源开发方面的风险投资。甲公司是灏德投资的有限合伙人，乙和丙是普通合伙人。关于合伙协议的约定，下列哪些选项是正确的？(2016/3/72-多)
A 甲公司派驻灏德投资的员工不领取报酬，其劳务折抵10%的出资
B 甲公司不得与与其他公司从事新能源方面的风险投资
C 甲公司不得将自己在灏德投资中的份额设定质权
D 甲公司不得将自己在灏德投资中的份额转让给他人
第4题 萱草投资有限合伙企业共有30位合伙人，甲是唯一的普通合伙人。经全体合伙人一致同意，合伙人乙以其在合伙企业工作的薪酬作为出资。有限合伙人丙在没有通知其他人的情况下，将其所持合伙份额转让给不知情的张某；有限合伙人丁私自将其所持合伙份额出质给第三人罗某。经查，合伙协议对上述事项均无规定，且协议虽经全体合伙人签字但并未向工商部门登记。对此，下列哪一选项是正确的？(2021-回忆版-单)
A 该合伙协议已经生效
B 乙的出资合法有效
C 因未通知其他合伙人，丙和张某的合伙份额转让行为无效
D 丁将合伙份额出质的行为因没有得到全体合伙人一致同意而无效
考点 37 合伙事务的决议
第5题 甲、乙、丙三人共同设立普通合伙企业，合伙协议约定，若变更经营范围，需要每人增资50万元。后该合伙企业决议变更经营范围，但丙表示反对。甲、乙同意变更经营范围并按约定增资50万元，当通知丙增资时，被丙拒绝。若合伙协议无其他约定，下列哪些说法是正确的？(2024-回忆版-多)
A 丙反对变更经营范围，可以不履行增资义务
B 合伙协议约定在先，丙应履行增资义务
C 丙拒绝履行增资义务，应被除名
D 因丙反对，该合伙企业不能变更经营范围
第6题 明兴调味厂为普通合伙企业，由合伙人甲、乙、丙共同设立，三人各出资50万元。合伙协议约定：全体合伙人均可执行合伙事务，利润与亏损由三人平均分担；合伙协议的修改需经全体合伙人2/3以上同意。2024年3月，乙以调味厂名义与丁公司签订包装材料采购合同，约定单价为市场价的1.5倍，且未约定质量验收标准。同年5月，调味厂收到该批包装材料后，因存在严重密封性瑕疵，导致价值80万元的调味品变质报废，造成重大损失。甲、丙知悉后，以乙执行事务不当为由，召开合伙人会议，提议修改合伙协议，约定该80万元损失由乙一人全部承担，乙对此明示表示反对。据此，下列说法正确的是：(2025-回忆版-多)
A 该采购合同因价格高于市价，属于乙滥用执行权的无效合同
B 甲、丙有权要求乙赔偿因合同瑕疵造成的调味厂损失
C 合伙人会议关于亏损承担的修改决议有效
D 该80万元损失仍应按原协议约定由全体合伙人平均分担
考点 38 合伙事务的执行规则、合伙事务执行中的权利
第7题 兰芝咖啡店是罗飞、王曼设立的普通合伙企业，合伙协议约定罗飞是合伙事务执行人且承担全部亏损。为扭转经营亏损局面，王曼将兰芝咖啡店加盟某知名品牌，并以合伙企业的名义向不知合伙协议约定的陈阳借款20万元支付了加盟费。陈阳现在要求还款。关于本案，下列哪一说法是正确的？(2016/3/30改编-单)
A 王曼无权以合伙企业的名义向陈阳借款
B 兰芝咖啡店应以全部财产对陈阳承担还款责任
C 王曼不承担对陈阳的还款责任
D 兰芝咖啡店、王曼和罗飞对陈阳的借款承担无限连带责任
第8题 逐道茶业是一家生产销售野生茶叶的普通合伙企业，合伙人分别为赵、钱、孙。合伙协议约定如下：第一，赵、钱共同担任合伙事务执行人；第二，赵、钱共同以合伙企业名义对外签约时，单笔指标的额不得超过30万元。对此，下列哪一选项是正确的？(2017/3/29-单)
A 赵单独以合伙企业名义，与甲茶农达成协议，以12万元的价格收购其茶园的茶叶，该协议为有效约定
B 孙单独以合伙企业名义，与乙茶农达成协议，以10万元的价格收购其茶园的茶叶，该协议为无效约定
C 赵、钱共同以合伙企业名义，与丙茶叶公司签订价值28万元的明前茶销售合同，该合同为有效约定
D 赵、钱共同以合伙企业名义，与丁茶叶公司签订价值35万元的明前茶销售合同，该合同为无效约定
第9题 蔓蔓餐饮是一家有限合伙企业，余春为普通合伙人，吴勇为有限合伙人。在合伙协议没有另外约定的情况下，企业经营过程中下列哪些做法符合法律规定？(2020-回忆版-多)
A 余春可直接决定聘请张某担任企业财务总监
B 余春聘请张某担任财务总监，需经全体合伙人一致同意
C 吴勇无权以合伙企业的名义对外签订合同
D 若吴勇以合伙企业的名义签订合同，第三人善意时，吴勇对该笔债务应承担无限连带责任
第10题 安馨企业是经营某品牌保健品的普通合伙企业，由7名合伙人出资设立。合伙协议约定：由黄某和洪某执行合伙事务，且二人须共同执行，对外代表合伙企业。2021年3月，黄某以安馨公司的名义与思如公司签署了保健品的销售合同。洪某得知后，认为该合同中的销售价格过低，遂表示不同意。对此，下列哪些说法是正确的？(2021-回忆版-多)
A 其他合伙人有权撤销黄某享有的合伙事务执行权
B 其他合伙人对黄某的行为有权监督并提出异议
C 在思如公司不知情时，该销售合同对安馨企业发生法律效力
D 在洪某表示异议后，安馨企业有权暂停此销售合同的履行
第11题 甲、乙、丙设立山峰装修工作室（普通合伙企业）。合伙协议约定：甲执行合伙事务并对外代表合伙企业，乙、丙不参与合伙事务执行。工作室经营不善，丙从丁处获知其掌握一批抗震效果至关重要的稀缺原材料，但丁要求预付100万元定金。丙就该交易征求甲和乙的意见，乙认为有利于企业发展表示同意，但甲坚决反对。随后丙以合伙企业名义与丁签订购销合同。根据上述事实，下列说法正确的有：(2023-回忆版-多)
A 乙、丙可以撤销对甲执行合伙事务的委托
B 必须经一致同意，合伙企业才能与丁签署购销合同
C 合伙企业对该购销合同事后追认的，该合同有效
D 只要丁系善意相对人，该购销合同对合伙企业有效
第12题 甲、乙、丙、丁等五人共同设立了一家普通合伙企业，甲、乙为共同执行事务人。甲和A签订了一份买卖合同，甲、乙和B签订了一份技术合同，丙未经甲、乙同意出质了其持有的合伙企业的财产份额。下列哪些选项是正确的？(2023-回忆版-多)
A 只有乙有权对买卖合同提出异议
B 甲单独签订的买卖合同对合伙企业发生法律效力
C 甲、乙签订的技术合同对合伙企业发生法律效力
D 丙出质财产份额时因经过了合伙事务执行人甲、乙同意，故其出质行为有效
第13题 赵某、钱某、孙某三人共同设立X汽修厂（普通合伙企业），合伙协议约定，赵某负责零部件采购，钱某、孙某负责汽车修理。在企业经营过程中，赵某洽谈了甲零部件供应商，钱某私下和乙零部件供应商洽谈。后来X汽修厂内部出现争议，未就零部件采购达成一致。赵某在X汽修厂附近与他人又合伙开了一家M汽修厂。对此，下列选项正确的有：(2024-回忆版-多)
A 对于钱某的行为，赵某有权提出异议
B 对于赵某与他人开设M汽修厂的行为，X汽修厂可决定将赵某除名
C 赵某与他人开设M汽修厂的，视为自动退出X汽修厂
D 对于零部件供应商的选择，应当经全体合伙人一致同意
第14题 甲作为有限合伙人，以货币出资500万元与飞户公司共同设立G有限合伙企业，主要从事电子产品研发业务。合伙协议约定：飞户公司为普通合伙人，认缴出资1000万元并担任合伙事务执行人，负责日常经营管理；甲不参与合伙企业的经营决策，但享有按实缴出资比例分配利润的权利。G合伙企业成立1年后，甲发现飞户公司未按约定向其披露年度经营状况，且怀疑合伙企业利润核算存在问题。据此，下列说法正确的是：(2025-回忆版-单)
A 甲有权以飞户公司怠于行使权利为由，代位查询G合伙企业的会计账簿
B 甲有权要求飞户公司按季度提供G合伙企业的财务会计报告
C 甲有权要求飞户公司提供G合伙企业的全部经营决策文件供其查阅
D 甲有权直接参与G合伙企业的重大业务谈判以监督飞户公司的执行行为
考点 39 经营管理人员
第15题 郭蓉、王倩合伙经营一家火锅店（普通合伙企业），郭蓉出资60%，王倩出资40%。协议约定郭蓉为合伙事务执行人，王倩不执行合伙事务。郭蓉以事务执行人身份聘请表妹黄某管理火锅店。经黄某改革，更换了大批厨师和员工，火锅店扭亏为盈。11个月后，王倩得知黄某存在，但不予置否。后黄某以火锅店名义向李津借款100万元，并用火锅店设定抵押。下列说法正确的是有：(2019-回忆版-多)
A 郭蓉有权单独聘任黄某
B 黄某无权辞退厨师和服务人员
C 王倩知道郭蓉聘任黄某担任经营管理人员未反对，黄某正式成为合法的经营管理人员
D 黄某无权以合伙企业名义借款并设定抵押
专题12《合伙企业与第三人的关系、入伙和退伙、合伙人之间的转换》
专题12《合伙企业与第三人的关系、入伙和退伙、合伙人的转换》
考点 40 合伙企业债务、合伙人个人债务的清偿
第16题 君平昌成律师事务所是一家采取特殊普通合伙形式设立的律师事务所，曾君、郭昌是其中的两名合伙人。在一次由曾君主办、郭昌辅办的诉讼代理业务中，因二人的重大过失而泄露客户商业秘密，导致该所对客户承担巨额赔偿责任。关于该客户的求偿，下列哪些说法是正确的？(2015/3/72-多)
A 向该所主张全部赔偿责任
B 向曾君主张无限连带赔偿责任
C 向郭昌主张补充赔偿责任
D 向该所其他合伙人主张连带赔偿责任
第17题 甲、乙、丙共同出资设立清科事务所（普通合伙企业），甲因购房向丁借款150万元，到期无力清偿，丁起诉甲并胜诉。合伙协议约定各合伙人按出资比例分配利润。关于丁的权利，下列说法正确的有：(2022-回忆版-多)
A 丁有权申请法院强制执行清科事务所的全部利润
B 甲可以其应分取的收益用于清偿丁的债务
C 丁有权申请法院强制执行甲的合伙份额
D 如果法院强制执行甲的财产份额，丁在同等条件下享有优先购买权
考点 41 入伙、退伙、合伙人转换
第18题 雀凰投资是有限合伙企业，从事私募股权投资活动。2017年3月，三江有限公司决定入伙雀凰投资，成为其有限合伙人。对此，下列哪些选项是错误的？(2017/3/72-多)
A 如合伙协议无特别约定，须经全体普通合伙人一致同意，三江公司才可以成为新的有限合伙人
B 对入伙前雀凰投资的对外债务，三江公司仅以实缴出资额为限承担责任
C 三江公司入伙后，有权查阅雀凰投资的财务会计账簿
D 如合伙协议无特别约定，则三江公司入伙后，原则上不得自营与雀凰投资相竞争的业务
第19题 杨某、段某、郭某、黄某、周某是德树有限合伙企业的合伙人，其中，杨某是普通合伙人，段某、郭某、黄某、周某是有限合伙人。合伙协议对合伙份额的转让、质押等处分行为未作特别约定。下列说法正确的有：(2019-回忆版-多)
A 杨某死亡后，其合法继承人有权当然继承杨某在该合伙企业中的份额
B 段某的债权人申请法院强制执行段某的合伙份额，其他合伙人不能主张优先购买权
C 郭某对外转让其合伙份额时，其他合伙人无权主张优先购买权
D 黄某可随时转让其合伙份额给周某
第20题 甲企业是一家普通合伙企业，现有三名普通合伙人。因企业经营状况佳，2021年初，三名合伙人找到投资者于某，邀请其入伙。在订立入伙协议时，原合伙人未如实告知甲企业的经营状况和财务状况，并且于某未经仔细调查便签订了合伙协议，办理了工商变更登记。入伙后，于某经过查账得知甲企业实际经营不善，于是提出撤销入伙协议，但其他合伙人均不同意。于某要求退伙结算。同年6月1日，该主张得到了其他合伙人的同意，于某于6月10日办理了退伙登记。对此，下列哪些说法是正确的？(2021-回忆版-多)
A 于某有权请求撤销入伙协议，并对入伙前甲企业的债务不承担连带责任
B 于某应对入伙前甲企业的债务承担无限连带责任
C 6月1日为于某的退伙生效之日
D 于某应对6月10日前发生的甲企业债务承担无限连带责任
第21题 甲企业是一家普通合伙企业，张某为合伙事务执行人之一。张某因重大过失给合伙企业造成了较大损失，其他合伙人一致同意将其除名。张某不服，提出异议，并且之后张某仍以合伙企业的名义对外签订合同。2021年，因合伙企业经营困难，除张某外的其他合伙人一致决定解散合伙企业，张某再次提出异议。对此，下列哪些说法是正确的？(2021-回忆版-多)
A 除名决议一经送达即对张某发生效力
B 除名决议作出后暂不发生效力，需排除张某异议后方可发生效力
C 解散决议因张某提出异议，暂不发生效力
D 解散决议作出后即应由一个或数个合伙人负责清算
第22题 甲、乙、丙、丁共同设立了一家普通合伙企业，约定各合伙人应在2020年3月底之前完成出资。2020年5月8日，因乙到期一直未出资，甲、丙、丁在一致同意的情况下作出了将乙除名的决议，并于2020年5月13日通知了乙，但未办理变更登记。2020年7月，合伙企业和A公司签订买卖合同。2020年11月，经甲、丙、丁一致同意，戊加入合伙企业，成为新的合伙人，并办理了变更登记。2021年4月，合伙企业无法清偿A公司的到期债务。据此，下列说法正确的有：(2022-回忆版-多)
A 乙于2020年5月8日丧失合伙人资格
B 因缺少乙的意见，所以戊不能成为合伙人
C A公司可以请求戊对合伙企业的债务承担连带责任
D 若A公司对乙被除名的事实不知情，则可以请求乙对合伙企业的债务承担连带责任
第23题 A公司和甲、乙共同成立有限合伙企业。A公司为普通合伙人，以劳务作价200万元出资，负责执行合伙事务；甲和乙为有限合伙人，均认缴出资100万元，但出资期限届满均未缴纳。在合伙企业经营过程中，丙出资100万元成为有限合伙人，后得知合伙企业已欠债600万元，拟转为普通合伙人参与管理合伙企业事务。对此，下列说法正确的是：(2024-回忆版-单)
A A公司以劳务出资违法
B 丙转为普通合伙人后，对600万元的债务承担无限连带责任
C 丙转为普通合伙人后，仅需要对转变后发生的合伙企业债务承担无限连带责任
D A公司、甲、乙、丙应对合伙企业600万元的债务承担连带责任
第24题 甲、乙、丙共同出资设立营草洗衣店（普通合伙企业），合伙协议约定，甲以一套洗衣设备作价8万元出资，所有合伙人均有执行合伙事务的权利。后丙未经甲、乙二人同意，擅自将该洗衣设备以6万元的价格出售给不知情的丁。甲、乙知晓后坚决反对。丙以为甲提供的洗衣设备未经评估，该洗衣设备已经贬值，其实际价值小于当时的出资作价，此次出售并未损害营草洗衣店的实际利益。据此，下列哪些表述是错误的？(2024-回忆版-多)
A 丙擅自出售该洗衣设备，丁无法取得该洗衣设备的所有权
B 丙擅自出售洗衣设备，甲、乙一致同意将丙除名
C 丙和丁之间的出售行为合法有效
D 甲用以出资的洗衣设备未经评估且已贬值，甲应履行出资补足义务
【English Version】
Commercial and Economic Law
Topic 11: Establishment, Property, and Management of Partnership Enterprises
The following is the full verbatim text of Topic 11, "Establishment, Property, and Management of Partnership Enterprises", from the 2026 Commercial and Economic Law Systematic Lecture Series by Yan Mengxuan:
Topic 11: Establishment, Property, and Management of Partnership Enterprises
Knowledge Point 081 Establishment of Partnership Enterprises
A partnership enterprise refers to a general partnership enterprise or a limited partnership enterprise established within the territory of China by natural persons, legal persons, and other organisations in accordance with the Partnership Enterprise Law of the People's Republic of China.
| Item | General Partnership Enterprise | Limited Partnership Enterprise |
| Concept | (1) It is composed of general partners, who conclude a partnership agreement and, in accordance with that agreement, jointly contribute capital, jointly operate the enterprise, jointly bear risks, and share profits, and the partners bear unlimited joint and several liability for the debts of the partnership enterprise; (2) where the Partnership Enterprise Law contains special provisions on the form in which general partners bear liability, such provisions shall apply. (See "Special General Partnership Enterprise" below.) | It is composed of general partners and limited partners; the general partners bear unlimited joint and several liability for the debts of the partnership enterprise, while the limited partners bear liability for the debts of the partnership enterprise to the extent of their subscribed capital contributions. |
| Conditions for Establishment — Partners | (1) A partnership enterprise shall have two or more partners; (2) where a partner is a natural person, he or she shall have full capacity for civil conduct; (3) wholly state-owned companies, state-owned enterprises, listed companies, and public-interest institutions and social organisations may not become general partners. | (1) A limited partnership enterprise shall be established by two or more but no more than 50 partners, unless otherwise provided by law. (2) A limited partnership enterprise shall have at least one general partner. (3) Wholly state-owned companies, state-owned enterprises, listed companies, and public-interest institutions and social organisations may become limited partners. |
| Conditions for Establishment — Partnership Agreement | There shall be a written partnership agreement, which shall take effect upon being signed and sealed by all partners. | The partnership agreement shall state: ① the relevant information concerning the managing partner(s); ② the procedures for conversion between limited partners and general partners; ③ other matters (omitted). |
| Conditions for Establishment — Capital Contributions | (1) A partner may contribute capital in the form of money, tangible property, intellectual property rights, land use rights, or other property rights valued in money, and may also contribute capital in the form of services; (2) a partner who fails to pay his or her capital contribution in full and on time shall be obliged to make up the shortfall and shall bear liability for breach of contract to the other partners. | (1) A limited partner may contribute capital in the form of money, tangible property, intellectual property rights, land use rights, or other property rights valued in money. (2) A limited partner may not contribute capital in the form of services. (3) A limited partner shall pay his or her capital contribution in full and on time in accordance with the partnership agreement; a partner who fails to pay in full and on time shall be obliged to make up the shortfall and shall bear liability for breach of contract to the other partners. (4) The rules on capital contributions by a "general partner" in a limited partnership enterprise are the same as those in the left-hand column for "general partners". |
| Conditions for Establishment — Name | The name of a partnership enterprise shall indicate the words "general partnership" (普通合伙). | The name of a partnership enterprise shall indicate the words "limited partnership" (有限合伙). |
[Common Confusion]
1. When establishing a company, capital contributions may not be made in the form of services, credit, or a natural person's name, and contributions in kind must satisfy the requirement of "ownership in exchange for equity".
2. When establishing a general partnership enterprise, there is no restriction on the form of capital contribution. This is because general partners bear unlimited joint and several liability for the debts of the enterprise, so there is no need to impose strict restrictions on the form of contribution at the establishment stage.
Knowledge Point 082 Partnership Enterprise Property
1. Rules common to both types of partnership enterprise (1) Composition of property: the capital contributions made by partners, income obtained in the name of the partnership enterprise, and other property lawfully acquired shall all constitute the property of the partnership enterprise. (2) Before the liquidation of the partnership enterprise, a partner may not request the division of the property of the partnership enterprise, except as otherwise provided by the Partnership Enterprise Law. (3) Where a partner, before the liquidation of the partnership enterprise, privately transfers or disposes of the property of the partnership enterprise, the partnership enterprise may not assert such transfer or disposal against a bona fide third party.
2. Rules that differ between the two types of partnership enterprise
| Item | General Partnership Enterprise | Limited Partnership Enterprise |
| Transfer of partnership shares | Internal transfer: where a general partner transfers all or part of his or her partnership share in the partnership enterprise to another general partner, he or she shall notify the other partners; the other partners have no right of pre-emption. Transfer to a person other than a partner: (1) the unanimous consent of the other partners is required; (2) under the same conditions, the other partners have a right of pre-emption; (3) where the partnership agreement provides otherwise, such provision shall prevail. | Transfers between limited partners are governed by the same rules as in the left-hand column. (1) A limited partner may transfer his or her partnership share in the limited partnership enterprise to a person other than a partner in accordance with the partnership agreement; (2) he or she shall notify the other partners 30 days in advance. |
| Pledge of partnership shares | A partnership share may be the subject of a pledge. (1) Where a partnership share is pledged, the unanimous consent of the other partners is required; (2) a pledge made without the unanimous consent of the other partners is void; (3) where loss is caused to a bona fide third party, the person who carried out the act shall bear liability for compensation in accordance with the law. | (1) A limited partner may pledge his or her partnership share in the limited partnership enterprise; (2) however, where the partnership agreement provides otherwise, such provision shall prevail. (Implied permission; the agreement may prohibit it.) |
| Compulsory enforcement against partnership shares | A creditor may apply in accordance with the law to a court for compulsory enforcement against a general partner's partnership share in the partnership enterprise for the satisfaction of a debt. (1) The court shall notify all partners; (2) the other partners have a right of pre-emption; (3) where the other partners do not purchase the share and do not agree to the transfer of the share to another person, the partnership enterprise shall, in accordance with the law, settle accounts with the partner for his or her withdrawal, or settle accounts by reducing the partner's corresponding partnership share. | A creditor may apply in accordance with the law to a court for compulsory enforcement against a limited partner's partnership share in the partnership enterprise for the satisfaction of a debt. (1) The court shall notify all partners; (2) under the same conditions, the other partners have a right of pre-emption. |
According to the prevailing view, the legal nature of a partnership share is a right in abstract form rather than property in concrete form. It comprises both the share by which a partner participates in the distribution of profits and the sharing of losses in accordance with the amount of his or her capital contribution or the proportion agreed in the partnership agreement, and the right of the partner to participate in the operation and management of the enterprise.
Knowledge Point 083 Resolutions on Partnership Affairs ★★
1. General rules on resolutions concerning partnership affairs (1) Where partners make resolutions on matters relating to the partnership enterprise, they shall do so in accordance with the voting method agreed in the partnership agreement; (2) where the partnership agreement does not provide for a voting method or the provision is unclear, each partner shall have one vote and resolutions shall be adopted by more than half of all partners.
2. Special rules on resolutions concerning partnership affairs
| Item | General Partnership Enterprise | Limited Partnership Enterprise |
| Matters requiring unanimous consent (changing the name, place, or scope of business; selling real property; providing security; hiring an outsider) | Except as otherwise agreed in the partnership agreement, the following matters concerning a partnership enterprise shall require the unanimous consent of all partners: (1) changing the name of the partnership enterprise; (2) changing the business scope or the location of the principal place of business of the partnership enterprise; (3) disposing of the real property of the partnership enterprise; (Note: no unanimous consent is required for purchasing real property for the enterprise.) (4) transferring or disposing of the intellectual property rights or other property rights of the partnership enterprise; (5) providing security in the name of the partnership enterprise for another person; (Note: no unanimous consent is required for "providing security for the enterprise itself".) (6) appointing a person other than a partner as an officer of the partnership enterprise. | Limited partners have no right of "management"; the subjects whose consent is required for the "unanimous consent" matters in the left-hand column do not include "limited partners" — only the unanimous consent of the "general partners" is required. |
| Resolutions on increasing or reducing capital contributions | Capital contributions to the partnership enterprise may be increased or reduced in accordance with the partnership agreement or by decision of all partners. | (Same as the left-hand column.) |
| Distribution of profits and sharing of losses | (1) This shall be handled in accordance with the partnership agreement; (2) where the agreement does not provide for it or the provision is unclear, the partners shall decide by negotiation; if negotiation fails, the partners shall distribute profits and share losses in proportion to their paid-in capital contributions; where the proportion of capital contributions cannot be determined, the partners shall distribute and share equally; (3) the partnership agreement may not provide that all profits shall be distributed to some partners or that all losses shall be borne by some partners. | (1) A limited partnership enterprise may not distribute all profits to some partners, except as otherwise agreed in the partnership agreement. (2) The remaining rules are the same as those in the left-hand column. |
[In-Class Quiz] A, B, C, and D intend to establish a limited partnership enterprise, and the partnership agreement contains the following provisions. Which of them comply with the law? (2008/3/69) A. A bears liability for the debts of the enterprise to the extent of his capital contribution, and is at the same time elected as the managing partner. B. C contributes capital in the form of services, is a general partner, and his capital contribution share is agreed by all partners to be RMB 50,000. C. The profits of the partnership enterprise are distributed among A, B, C, and D, and C receives a certain proportion of the business turnover as remuneration for his services. D. With the consent of all partners, limited partners may all convert into general partners, and general partners may all convert into limited partners. Answer: B and C
Knowledge Point 084 Rules on the Management of Partnership Affairs ★★★
Management of partnership affairs refers to the business activities relating to the partnership enterprise carried out for the purpose of achieving the partnership's objectives.
| Item | General Partnership Enterprise | Limited Partnership Enterprise |
| Mode of management | (1) General partners have equal rights in the management of partnership affairs; (2) the affairs may be managed jointly by all general partners, or one or more partners may be entrusted with management. | (1) Partnership affairs shall be managed by the general partners; (the rules are the same as those in the left-hand column.) (2) A limited partner does not manage partnership affairs and may not represent the limited partnership enterprise externally. |
| Authority to manage | (1) A managing partner represents the partnership enterprise externally. Once a managing partner has been designated, the other partners shall no longer manage partnership affairs. (2) Any restriction imposed by the partnership enterprise on a partner's authority to manage partnership affairs and to represent the partnership enterprise externally may not be asserted against a bona fide third party. (3) A partner who does not have the authority to manage partnership affairs but who manages partnership affairs without authorisation and thereby causes loss to the partnership enterprise or to other partners shall bear liability for compensation in accordance with the law. | A limited partner has no authority to manage partnership affairs, but has the following rights: (1) to participate in deciding the admission and withdrawal of general partners; (2) to make suggestions concerning the operation and management of the enterprise; (3) to provide security for the enterprise in accordance with the law; (4) where the managing partner neglects to exercise his or her rights, to urge him or her to exercise them or, for the benefit of the enterprise, to bring an action in his or her own name. (This is a "derivative action".) |
| Prohibited or restricted conduct | (1) A general partner may not operate, either on his or her own or in cooperation with another person, a business that competes with the partnership enterprise; (2) except as otherwise agreed in the partnership agreement or with the unanimous consent of all partners, a general partner may not enter into transactions with the partnership enterprise. | (1) A limited partner may operate, either on his or her own or in cooperation with another person, a business that competes with the limited partnership enterprise, except as otherwise agreed in the partnership agreement. (Implied permission; the agreement may prohibit it.) (2) A limited partner may enter into transactions with the limited partnership enterprise, except as otherwise agreed in the partnership agreement. (Implied permission; the agreement may prohibit it.) |
[In-Class Quiz] A, B, C, and D opened a restaurant in the form of a partnership enterprise. With respect to the management of the affairs of the partnership enterprise, which of the following statements are correct? (2013/3/72) A. If the partnership agreement does not provide otherwise, all four, A and the others, have the right to sign contracts externally. B. A and the other three may decide to appoint C as the person entitled to sign contracts externally on behalf of the enterprise. C. A contract signed in the name of the enterprise by a partner who does not have the authority to manage partnership affairs is invariably void. D. A partner who does not have the authority to manage partnership affairs may, with the unanimous consent of the other partners, serve as an officer of the enterprise. Answer: A, B, and D
Knowledge Point 085 Rights in the Management of Partnership Affairs
| Item | General Partnership Enterprise (General Partner) | Limited Partnership Enterprise (Limited Partner) |
| Right of supervision | A partner who does not manage partnership affairs has the right to supervise the management of partnership affairs by the partner who does manage them. | None |
| Right to inspect | A partner, in order to understand the operating conditions and financial position of the partnership enterprise, has the right to inspect the accounting books and other financial materials of the partnership enterprise. (This includes all general partners.) | (1) In respect of matters involving his or her own interests, to inspect the financial accounting reports and other financial materials of the limited partnership enterprise; (2) to obtain the audited financial accounting reports of the limited partnership enterprise. |
| Right of revocation | Where a partner entrusted with the management of partnership affairs fails to manage the affairs in accordance with the partnership agreement or the decisions of all partners, the other partners may decide to revoke the entrustment. (Not limited to the "managing partner".) | None |
| Right to object | Where partners manage partnership affairs separately, a managing partner may object to the affairs managed by another partner. (Only managing partners have this right.) | None |
[Comparison of the Right to Inspect]
Knowledge Point 086 Officers ★
1. The appointment of a person other than a partner as an officer of the partnership enterprise shall, except as otherwise agreed in the partnership agreement, require the unanimous consent of all (general) partners. (The subjects of this "unanimous consent" do not include "limited partners", because they have only a "right to make suggestions on operation and management" and no power of decision.)
2. An officer of the partnership enterprise who has been appointed shall perform his or her duties within the scope of the authorisation granted by the partnership enterprise.
3. An officer of the partnership enterprise who performs his or her duties beyond the scope of the authorisation granted by the partnership enterprise, or who, in the course of performing his or her duties, causes loss to the partnership enterprise through intent or gross negligence, shall bear liability for compensation in accordance with the law.
[Common Mistake] An officer is not the same as a managing partner. An "officer" is a person appointed by the partners, similar to a "shopkeeper" or "store manager", whereas a "managing partner" can only be a partner.
Topic 11 — Summary of Frequently Tested Angles (SUMMARIZE)
1. The various circumstances of transfer of partnership shares, such as internal transfer, transfer to an outsider, and pledge, as well as the differences between general partnership enterprises and limited partnership enterprises in the transfer of partnership shares.
2. Judging the lawfulness of the mode of management of partnership affairs, and the rights arising in the management of partnership affairs. It is necessary to distinguish the subjects of each right, and particular attention should be paid to the fact that only a managing partner in a general partnership enterprise has the "right to object".
Topic 12: Relations Between Partnership Enterprises and Third Parties; Admission, Withdrawal, and Conversion of Partners
The following is the full verbatim text of Topic 12, "Relations Between Partnership Enterprises and Third Parties; Admission, Withdrawal, and Conversion of Partners", from the 2026 Commercial and Economic Law Systematic Lecture Series by Yan Mengxuan:
Topic 12: Relations Between Partnership Enterprises and Third Parties; Admission, Withdrawal, and Conversion of Partners
Knowledge Point 087 Satisfaction of the Debts of a Partnership Enterprise ★
| Stage / Type | General Partnership Enterprise | Limited Partnership Enterprise |
| [Step 1] The enterprise bears liability | The partnership enterprise shall first satisfy its debts with all of its property. | |
| [Step 2] The partners bear liability | General situation: (1) Where the partnership enterprise is unable to satisfy its debts as they fall due, the general partners bear unlimited joint and several liability; (2) after the deregistration of the partnership enterprise, the former general partners shall still bear unlimited joint and several liability for the debts incurred during the existence of the partnership enterprise; (3) where the partnership enterprise is lawfully declared bankrupt, the general partners shall still bear unlimited joint and several liability for the debts of the partnership enterprise. | Where the partnership enterprise is unable to satisfy its debts as they fall due, the general partners bear unlimited joint and several liability; the limited partners bear liability for the debts of the partnership enterprise to the extent of their subscribed capital contributions. |
| Special situation: A special general partnership enterprise〔1〕 is a professional service institution that provides paid services to clients on the basis of professional knowledge and specialised skills. As to the portion of the debts that the property of the partnership enterprise is insufficient to satisfy: (1) a partner who, in the course of practice, causes debts of the partnership enterprise through intent or gross negligence shall bear unlimited liability or unlimited joint and several liability; that partner shall, in accordance with the partnership agreement, bear liability for compensation for the loss caused to the partnership enterprise. (2) The other partners bear liability to the extent of their partnership shares in the partnership enterprise. (See Example 1 below.) | Where a third party has reason to believe that a limited partner is a general partner and transacts with him or her: (apparent general partnership) (1) that limited partner shall bear the same liability as a general partner in respect of that transaction; (2) where that limited partner, without authorisation, transacts with another person in the name of the limited partnership enterprise and thereby causes loss to the limited partnership enterprise or to other partners, that limited partner shall bear liability for compensation. (See Example 2 below.) |
〔1〕 A "special general partnership enterprise" is still a "general partnership enterprise". In certain professional service fields, such as accounting services and consultancy services, where the work is highly professional, the individual independence of each partner is extremely strong, and a partner's personal knowledge, skills, professional ethics, and experience often play a decisive role, it does not meet practical needs to apply the rule of "partners bear unlimited joint and several liability" across the board. Accordingly, Chinese law permits the establishment of "special general partnership enterprises".
[Example 1] Law Firm A is a special general partnership enterprise, and Zhang and Liu are its partners. When issuing legal documents for Listed Company B, the two caused the disclosure of B's trade secrets through gross negligence. The handling is as follows: ① the loss shall first be compensated by Law Firm A; ② where the compensation is insufficient, Zhang and Liu shall bear unlimited joint and several liability; ③ the other partners need not bear joint and several liability for compensation.
[Example 2] Gao once served as the managing partner of a general partnership enterprise and converted to a limited partner last year. One day, Gao met a former client, A. A did not know that Gao had already converted to a limited partner. While chatting, Gao concluded that the price at which the other party was selling raw materials was far below the market price, and so he purchased a batch of raw materials worth RMB 100,000 from A in the name of the partnership enterprise. Gao's conduct constitutes "apparent general partnership".
Knowledge Point 088 Satisfaction of a Partner's Personal Debts ★
| Item | General Partner | Limited Partner |
| Debts incurred by a partner that are unrelated to the partnership enterprise | [Prohibition 1] The relevant creditor may not set off his or her claim against a debt owed by him or her to the partnership enterprise. For example, partner Da Wei borrowed RMB 100,000 from his friend Zhang (a non-partner), while Zhang owed the partnership enterprise RMB 100,000 for goods. The above claims and debts may not be set off against each other. [Prohibition 2] The relevant creditor may not exercise by subrogation the rights of that partner in the partnership enterprise. | |
| Where a partner's own property is insufficient to satisfy debts unrelated to the partnership enterprise | [Permitted 1] The partner may use the income distributed to him or her from the partnership enterprise to satisfy the debts. [Permitted 2] The creditor may also apply in accordance with the law to a court for compulsory enforcement against the partner's partnership share in the partnership enterprise for the satisfaction of the debts. (1) Where the court compulsorily enforces the partner's partnership share, it shall notify all partners; (2) the other partners have a right of pre-emption; (3) where the other partners do not purchase the share and do not agree to the transfer of the share to another person, the partner shall, in accordance with the law, be settled accounts with for his or her withdrawal, or be settled accounts with by reducing his or her corresponding partnership share. | The creditor may also apply in accordance with the law to a court for compulsory enforcement against the partner's partnership share in the limited partnership enterprise for the satisfaction of the debts. (1) Where the court compulsorily enforces the limited partner's partnership share, it shall notify all partners; (2) under the same conditions, the other partners have a right of pre-emption. |
[Common Mistake] Where a limited partner's partnership share is compulsorily enforced, there is no provision for "settling accounts for withdrawal". If the other partners do not exercise their right of pre-emption, the partnership share is compulsorily enforced.
[Key Point] Personal satisfaction — "two permitted, two prohibited": income may be used, compulsory enforcement may be sought; set-off is prohibited, subrogation is prohibited.
[In-Class Quiz] Jiang was the managing partner of a partnership enterprise and owed Luo a personal debt of RMB 70,000. Luo, in the course of a transaction, also owed the partnership enterprise RMB 70,000. The partnership enterprise was later dissolved. In the liquidation, Luo demanded to set off his claim against Jiang against the debt he owed the partnership enterprise, and the partners disagreed about Luo's demand. Which of the following views is correct? (2006/3/27)〔1〕 A. Jiang's debt is like a debt of the partnership enterprise, so Luo may set off his claim against the debt he owes the partnership enterprise. B. Jiang's debt is a personal debt, and Luo may not set off his personal claim against the debt he owes the partnership enterprise. C. If Jiang can receive property of more than RMB 70,000 from the partnership enterprise, Luo may set off his claim against the debt he owes the partnership enterprise. D. Luo may set off his debt, but where the property Jiang is entitled to receive is less than RMB 70,000, he shall bear liability for compensation to the other partners for the shortfall.
〔1〕 B
Knowledge Point 089 Admission ★
| Item | General Partner | Limited Partner |
| Procedure for admission | (1) Except as otherwise agreed in the partnership agreement, admission shall require the unanimous consent of all partners, and a written admission agreement shall be concluded in accordance with the law; (2) the original partners shall truthfully inform the new partner of the operating conditions and financial position of the original partnership enterprise. | (1) A limited partner participates in deciding the admission of a general partner; (admission requires "unanimous consent", including the consent of the "limited partner".) (2) The other rules are the same as those in the left-hand column. |
| Consequences of admission | (1) A newly admitted partner enjoys the same rights and bears the same responsibilities as the original partners. Where the admission agreement provides otherwise, such provision shall prevail. (2) A new partner bears unlimited joint and several liability for the debts of the partnership enterprise incurred before his or her admission. | (1) The debts of the partnership enterprise shall be borne to the extent of his or her subscribed capital contribution; (2) the other rules are the same as those in the left-hand column. |
Knowledge Point 090 Withdrawal
1. Withdrawal by agreement (the rules are the same for both types of partner) During the existence of the partnership enterprise, a partner may withdraw in any of the following circumstances: (1) a ground for withdrawal agreed in the partnership agreement occurs; (2) all partners unanimously agree; (3) a circumstance occurs that makes it difficult for the partner to continue participating in the partnership; (4) another partner seriously violates the obligations agreed in the partnership agreement.
2. Withdrawal by notice (the rules are the same for both types of partner) (1) A partner may withdraw where doing so does not adversely affect the management of the affairs of the partnership enterprise; (2) he or she shall notify the other partners 30 days in advance.
3. Withdrawal by operation of law (1) Time of withdrawal: where a statutory ground for withdrawal by operation of law occurs, the date on which the ground for withdrawal actually occurs is the effective date of withdrawal. (See Example 1 below.) (2) A partner shall withdraw by operation of law in any of the following circumstances: (death; loss of property; all objective factors)
| Applicable Circumstance | General Partner | Limited Partner |
| Death | ① Where a natural person who is a general partner dies or is declared dead in accordance with the law, that partner shall withdraw by operation of law. ② An heir who has a lawful right of inheritance shall, in accordance with the partnership agreement or with the unanimous consent of all partners, acquire the status of partner from the date on which the succession commences. ③ Where the heir is a person without capacity for civil conduct or with limited capacity for civil conduct: (convert or withdraw) a. with the unanimous consent of all partners, he or she may lawfully convert into a limited partner, and the general partnership enterprise shall lawfully convert into a limited partnership enterprise; b. where all partners fail to reach unanimous consent or the heir is unwilling to become a partner, the partnership enterprise shall return the deceased partner's partnership share to the heir. (See Example 2 below.) | ① Where a natural person who is a limited partner dies or is declared dead in accordance with the law, that limited partner shall withdraw by operation of law; ② his or her heir may lawfully acquire the status of that limited partner in the limited partnership enterprise. |
| Loss of solvency | A general partner shall withdraw by operation of law. (For example, personal bankruptcy.) | Where a limited partner loses solvency, the other partners may not require him or her to withdraw on that ground. |
| Loss of capacity for civil conduct | Where a partner is lawfully determined to be a person without capacity for civil conduct or with limited capacity for civil conduct: (convert or withdraw) ① with the unanimous consent of the other partners, he or she may lawfully convert into a limited partner, and the general partnership enterprise shall lawfully convert into a limited partnership enterprise; ② where the other partners fail to reach unanimous consent, the partner without capacity for civil conduct or with limited capacity for civil conduct shall withdraw. | Where a limited partner loses capacity for civil conduct, the other partners may not require him or her to withdraw on that ground. |
| Other circumstances of withdrawal by operation of law | ① Where a legal person or other organisation that is a partner has its business licence revoked in accordance with the law, is ordered to close, is deregistered, or is declared bankrupt; ② where the law or the partnership agreement provides that a partner must possess a relevant qualification and the partner loses that qualification; (See Example 3 below.) ③ where all of a partner's partnership shares in the partnership enterprise are compulsorily enforced by a court. |
[Example 1] On 1 March, A was declared by a court to be a person without capacity for civil conduct. On 15 March, the partnership enterprise held a meeting at which the other partners did not agree to A's conversion into a limited partner. The time of A's withdrawal is 15 March, the date on which the "other partners failed to reach unanimous consent to A's conversion into a limited partner" — the ground for withdrawal actually occurred on that date. [Example 2] General partner A died in a car accident, and his will designated his 8-year-old son, Xiao A, as the heir to all of his property. However, the partnership agreement provides that only a person with full capacity for civil conduct may succeed to the status of partner. Is the provision of the partnership agreement invalid for violating civil law? (No, the provision of the partnership agreement is valid. Where a general partner dies, his heir does not automatically become a partner.) [Example 3] The partnership agreement of Law Firm A provides that a partner must hold a lawyer's practising certificate in order to become a partner. If partner A's lawyer's practising certificate is revoked, A shall withdraw by operation of law.
1. Expulsion (limited to "general partners", because "limited partners" have no authority to manage partnership affairs)〔1〕 (1) Time of withdrawal: a resolution on expulsion shall be notified in writing to the person to be expelled. On the date on which the person to be expelled receives the notice of expulsion, the expulsion takes effect and the person to be expelled withdraws. Where the person to be expelled objects to the resolution on expulsion, he or she may bring an action before a court within 30 days from the date of receiving the notice of expulsion. [Common Mistake] It is not the case that expulsion takes effect upon the "issuing of the notice of expulsion". Do not confuse this with the following: under the rules on the loss of shareholder status, "upon the issuing of the notice of loss of status, the loss of status takes effect". (2) A partner may be expelled by resolution with the unanimous consent of the other partners in any of the following circumstances: ① failure to perform the obligation to contribute capital; (however, a partner may not be expelled for failing to contribute capital in full) ② causing loss to the partnership enterprise through intent or gross negligence; ③ engaging in improper conduct in the management of partnership affairs, such as competing with the enterprise in the same business or disclosing the trade secrets of the enterprise; ④ the occurrence of a ground agreed in the partnership agreement.
〔1〕 Pursuant to item (4) of Article 63 of the Partnership Enterprise Law, the partnership agreement of a limited partnership enterprise shall state the conditions for the expulsion of the managing partner and the procedure for his or her replacement. It follows that "expulsion" applies only to the "managing partner", that is, the "general partner".
1. Consequences of withdrawal
| Item | General Partner | Limited Partner |
| Liability for the debts of the partnership enterprise | A withdrawing partner shall bear unlimited joint and several liability for the debts of the partnership enterprise arising from causes that occurred before his or her withdrawal. | After a limited partner withdraws, he or she shall bear liability for the debts of the limited partnership enterprise arising from causes that occurred before his or her withdrawal, to the extent of the property taken back from the limited partnership enterprise at the time of withdrawal. |
| Sharing of losses of the enterprise | Where, at the time of a partner's withdrawal, the property of the partnership enterprise is less than the debts of the partnership enterprise, the withdrawing partner shall share the losses in accordance with Article 33(1) of the Partnership Enterprise Law〔1〕. (Agreement — negotiation — paid-in capital — equal sharing.) | (None) |
| Settlement on withdrawal | (1) Where a partner withdraws, the other partners shall settle accounts with the withdrawing partner in accordance with the state of the property of the partnership enterprise at the time of withdrawal and return the withdrawing partner's partnership share; (2) where the withdrawing partner is liable to compensate the partnership enterprise for loss caused to it, the amount of compensation payable shall be deducted accordingly; (3) where, at the time of withdrawal, there are partnership enterprise affairs that have not yet been concluded, settlement shall be made after the conclusion of such affairs. | |
| Method of return | The method of returning a withdrawing partner's partnership share in the partnership enterprise shall be agreed in the partnership agreement or decided by all partners; money may be returned, or property in kind may be returned. |
〔1〕 Article 33(1) of the Partnership Enterprise Law: The distribution of the profits and the sharing of losses of a partnership enterprise shall be handled in accordance with the partnership agreement; where the partnership agreement does not provide for it or the provision is unclear, the partners shall decide by negotiation; where negotiation fails, the partners shall distribute and share in proportion to their paid-in capital contributions; where the proportion of capital contributions cannot be determined, the partners shall distribute and share equally.
[In-Class Quiz] A, B, and C established a general partnership enterprise in 2010, and all three had the authority to manage partnership affairs. On 1 March 2013, A was declared by a court to be a person without capacity for civil conduct. On 5 March, D, unaware of this, approached A to discuss a business deal, and A signed a contract with D in his capacity as a partner. Which of the following options are incorrect? (2013/3/71)〔2〕 A. Because D was unaware, the contract is valid and binding on the partnership enterprise. B. B and C may, on the ground that A has lost capacity for civil conduct, resolve unanimously to expel him. C. B and C may, on the ground that A has lost capacity for civil conduct, resolve unanimously to convert him into a limited partner. D. If A withdraws because he has lost capacity for civil conduct, the time of his withdrawal is the effective time of the judgment declaring him to lack capacity for conduct.
〔2〕 A, B, and D
Knowledge Point 091 Conversion Between Partners ★★
Partners may convert into one another: a general partner may convert into a limited partner, and a limited partner may convert into a general partner. The key points are as follows:
1. Except as otherwise agreed in the partnership agreement, conversion between partners shall require the unanimous consent of all partners.
2. Where a limited partner converts into a general partner, he or she bears unlimited joint and several liability for the debts incurred by the limited partnership enterprise during the period in which he or she was a limited partner.
3. Where a general partner converts into a limited partner, he or she bears unlimited joint and several liability for the debts incurred by the partnership enterprise during the period in which he or she was a general partner.
4. Where a limited partnership enterprise is left with only limited partners, it shall be dissolved.
5. Where a limited partnership enterprise is left with only general partners, it shall convert into a general partnership enterprise.
[Diagram] Limited partner <— (conversion date: unlimited joint and several liability) — (conversion to general partner) — General partner; General partner — (conversion to limited partner) — (conversion date: unlimited joint and several liability) —> Limited partner
[In-Class Quiz] A general partnership enterprise has three partners: Gao, Tian, and Ding. In February 2013, Gao, a general partner, in order to reduce his own risk, proposed to Tian and Ding that he convert into a limited partner. Which of the following statements is correct? (2013/3/93 — adapted)〔1〕 A. The unanimous consent of Tian and Ding is required. B. Without registration with the partnership enterprise registration authority, the conversion may not be asserted against a third party. C. After the conversion, Gao may, on the ground that he has contributed the most capital, require that he continue to serve as the managing partner. D. After the conversion, in respect of the debts of the partnership enterprise incurred before February 2013, Gao may, by resolution of the partners, be exempted from unlimited joint and several liability.
〔1〕 A and B
Topic 12 — Summary of Frequently Tested Angles (SUMMARIZE)
1. Satisfaction of the debts of a partnership enterprise and satisfaction of a partner's personal debts.
2. The rules on the satisfaction of the debts of a limited partnership enterprise; particular attention should be paid to the circumstances of "apparent general partnership", in which the limited partner bears unlimited joint and several liability jointly with the general partners.
3. Judging whether a limited partner withdraws by operation of law; particular attention should be paid to the differences from the grounds for withdrawal of a "general partner".
4. The rules on the satisfaction of debts of the enterprise after the conversion of partners.