合伙企業(yè)法中英逐條對(duì)照版

1、Law of the Peoples Republic of China on Partnerships第一章 總 那么Chapter I General Provisions 第一條 為了標(biāo)準(zhǔn)合伙企業(yè)的行為， 保護(hù)合伙企業(yè)及其合伙人、 債權(quán)人的合法權(quán)益， 維護(hù)社 會(huì)經(jīng)濟(jì)秩序，促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的開(kāi)展，制定本法。Article 1 This Law is enacted in order to regulate the behavior of partnerships, to protect the lawful rights and interests of partnerships an

2、d the partners and creditors therein, to maintain social and economic order, and to promote the development of the socialist market economy.第二條 本法所稱合伙企業(yè)， 是指自然人、 法人和其他組織依照本法在中國(guó)境內(nèi)設(shè)立的普通 合伙企業(yè)和有限合伙企業(yè)。普通合伙企業(yè)由普通合伙人組成， 合伙人對(duì)合伙企業(yè)債務(wù)承當(dāng)無(wú)限連帶責(zé)任。 本法對(duì)普 通合伙人承當(dāng)責(zé)任的形式有特別規(guī)定的，從其規(guī)定。有限合伙企業(yè)由普通合伙人和有限合伙人組成， 普通合伙人對(duì)合伙企業(yè)債務(wù)承當(dāng)無(wú)限連 帶

3、責(zé)任，有限合伙人以其認(rèn)繳的出資額為限對(duì)合伙企業(yè)債務(wù)承當(dāng)責(zé)任。Article 2 For the purposes of this Law,“ partnerships refer to both general partnerships andlimited liability partnerships, both of which are established according to this Law by natural persons, legal persons or other organizations within the territory of China.A gener

4、al partnership is composed of general partners who bear unlimited joint and several liability for the debts of the partnership. Where there are special provisions in this Law on the forms of liability borne by general partners, those provisions shall prevail.A limited liability partnership is compos

5、ed of general partners and limited partners, with the former bearing unlimited joint and several liability for the debts of the partnership and the latter bearing liability for such debts respectively within the limits of the capital contributions subscribed for.第三條 國(guó)有獨(dú)資公司、 國(guó)有企業(yè)、 上市公司以及公益性的事業(yè)單位、 社會(huì)團(tuán)

6、體不得成為普 通合伙人。Article 3 A wholly State-owned company, a State-owned enterprise, a listed company, or a public welfare undertaking or public organization shall not become a general partner.第四條 合伙協(xié)議依法由全體合伙人協(xié)商一致、以書面形式訂立。Article 4 A partnership agreement shall be lawfully concluded, in written form, on th

7、e basis of agreement reached by all the partners through consultation.第五條 訂立合伙協(xié)議、設(shè)立合伙企業(yè)，應(yīng)當(dāng)遵循自愿、平等、公平、老實(shí)信用原那么。Article 5 The principles of free will, equality, fairness and good faith shall be observed in concluding a partnership agreement and establishing a partnership.第六條 合伙企業(yè)的生產(chǎn)經(jīng)營(yíng)所得和其他所得， 按照國(guó)家有關(guān)稅收規(guī)

8、定， 由合伙人分別繳納 所得稅。Article 6 The partners of a partnership shall, according to the tax regulations of the State, respectively pay taxes on the partnerships incomes derived from production, business operation and other sources.第七條 合伙企業(yè)及其合伙人必須遵守法律、 行政法規(guī)， 遵守社會(huì)公德、商業(yè)道德，承當(dāng)社 會(huì)責(zé)任。Article 7 A partnership and it

9、s partners shall abide by laws and administrative regulations, observe social and business ethics and shoulder social responsibility.第八條 合伙企業(yè)及其合伙人的合法財(cái)產(chǎn)及其權(quán)益受法律保護(hù)。Article 8 The lawful property and rights and interests of a partnership and the partners therein shall be protected by law.第九條 申請(qǐng)?jiān)O(shè)立合伙企業(yè)， 應(yīng)當(dāng)

10、向企業(yè)登記機(jī)關(guān)提交登記申請(qǐng)書、 合伙協(xié)議書、 合伙人身 份證明等文件。合伙企業(yè)的經(jīng)營(yíng)范圍中有屬于法律、 行政法規(guī)規(guī)定在登記前須經(jīng)批準(zhǔn)的工程的， 該項(xiàng)經(jīng) 營(yíng)業(yè)務(wù)應(yīng)當(dāng)依法經(jīng)過(guò)批準(zhǔn)，并在登記時(shí)提交批準(zhǔn)文件。Article 9 For the application for establishment of a partnership, such documents as a written application for registration, a partnership agreement and the identity papers of the partners shall be sub

11、mitted to the enterprise registration authority.Where within the business scope of a partnership there is any item for which approval is required prior to registration of the partnership, as provided for by laws or administrative regulations, such approval shall be obtained according to law and the

12、approval document shall be submitted when applying for registration.第十條 合伙企業(yè)的經(jīng)營(yíng)范圍中有屬于法律、行政法規(guī)規(guī)定在登記前須經(jīng)批準(zhǔn)的工程的，該 項(xiàng)經(jīng)營(yíng)業(yè)務(wù)應(yīng)當(dāng)依法經(jīng)過(guò)批準(zhǔn)，并在登記時(shí)提交批準(zhǔn)文件。除前款規(guī)定情形外， 企業(yè)登記機(jī)關(guān)應(yīng)當(dāng)自受理申請(qǐng)之日起二十日內(nèi)， 作出是否登記的決 定。予以登記的，發(fā)給營(yíng)業(yè)執(zhí)照；不予登記的，應(yīng)當(dāng)給予書面答復(fù)，并說(shuō)明理由。Article 10 Where the application materials submitted for registration by an applicant ar

13、e complete and conform to the statutory form, the enterprise registration authority shall, if it can, grant the registration on the spot and issue a business license.In the absence of what is prescribed in the preceding paragraph, the enterprise registration authority shall, within 20 days from the

14、date it receives an application for registration, decide whether or not to grant registration. If it decides to grant registration, it shall issue a business license; otherwise, it shall give a written reply and state the reasons.第十一條 合伙企業(yè)的營(yíng)業(yè)執(zhí)照簽發(fā)日期，為合伙企業(yè)成立日期。合伙企業(yè)領(lǐng)取營(yíng)業(yè)執(zhí)照前，合伙人不得以合伙企業(yè)名義從事合伙業(yè)務(wù)。Article 11

15、 The date of issuance of the business license to a partnership shall be the date of establishment of the partnership.Before a partnership obtains the business license, no partner therein shall engage in any partnership activities in the name of the partnership.第十二條 合伙企業(yè)設(shè)立分支機(jī)構(gòu)， 應(yīng)當(dāng)向分支機(jī)構(gòu)所在地的企業(yè)登記機(jī)關(guān)申請(qǐng)登記，

16、 領(lǐng)取 營(yíng)業(yè)執(zhí)照。Article 12 Where a partnership intends to set up a branch, it shall apply for registration to the enterprise registration authority at the place where the branch is to be located, in order to obtain a business license.第十三條 合伙企業(yè)登記事項(xiàng)發(fā)生變更的， 執(zhí)行合伙事務(wù)的合伙人應(yīng)當(dāng)自作出變更決定或者 發(fā)生變更事由之日起十五日內(nèi)，向企業(yè)登記機(jī)關(guān)申請(qǐng)辦理變更登記。A

17、rticle 13 Where a registered item of a partnership needs to be altered, the managing partner shall, within 15 days from the date a decision on alteration is made or the cause for alteration arises, apply to the enterprise registration authority for registration of alteration.第二章 普通合伙企業(yè)第一節(jié) 合伙企業(yè)設(shè)立Chap

18、ter II General PartnershipsSection 1 Establishment of a Partnership第十四條 設(shè)立合伙企業(yè)，應(yīng)當(dāng)具備以下條件：一有二個(gè)以上合伙人。合伙人為自然人的，應(yīng)當(dāng)具有完全民事行為能力；二有書面合伙協(xié)議；三有合伙人認(rèn)繳或者實(shí)際繳付的出資；四有合伙企業(yè)的名稱和生產(chǎn)經(jīng)營(yíng)場(chǎng)所；五法律、行政法規(guī)規(guī)定的其他條件。Article 14 For establishment of a partnership, the following conditions shall be met: 1 having two or more partners. If a

19、 partner is a natural person, he shall have full capacity for civil conduct; 2 having a written partnership agreement; 3 having capital subscribed for or actually contributed by partners; 4 having a name for the partnership as well as production and business premises; and 5 other conditions provided

20、 for by laws and administrative regulations.第十五條 合伙企業(yè)名稱中應(yīng)當(dāng)標(biāo)明“普通合伙字樣。Article 15 The words“ generalpartnership all bseh clearly indicated in the name of a partnership.第十六條 合伙人可以用貨幣、 實(shí)物、知識(shí)產(chǎn)權(quán)、土地使用權(quán)或者其他財(cái)產(chǎn)權(quán)利出資，也可 以用勞務(wù)出資。合伙人以實(shí)物、 知識(shí)產(chǎn)權(quán)、 土地使用權(quán)或者其他財(cái)產(chǎn)權(quán)利出資，需要評(píng)估作價(jià)的， 可以 由全體合伙人協(xié)商確定，也可以由全體合伙人委托法定評(píng)估機(jī)構(gòu)評(píng)估。合伙人以勞務(wù)出資的，其評(píng)估

21、方法由全體合伙人協(xié)商確定，并在合伙協(xié)議中載明。Article 16 A partner may make capital contributions in cash or in kind, or in the form of intellectual property rights, land-use right or other property rights, or labor services.Where a partner makes capital contributions in kind or in the form of intellectual property rights

22、, land-use right or other property rights, the value of which needs to be assessed, the value may be determined by all the partners through consultation, or be assessed by a statutory assessment institution authorized by all the partners.Where a partner makes capital contributions in the form of lab

23、or services, the method of assessment shall be determined by all the partners through consultation and be clearly stated in the partnership agreement.第十七條 合伙人應(yīng)當(dāng)按照合伙協(xié)議約定的出資方式、數(shù)額和繳付期限，履行出資義務(wù)。以非貨幣財(cái)產(chǎn)出資的，依照法律、行政法規(guī)的規(guī)定， 需要辦理財(cái)產(chǎn)權(quán)轉(zhuǎn)移手續(xù)的， 應(yīng)當(dāng) 依法辦理。Article 17 A partner shall fulfill the obligation of capital cont

24、ributions in compliance with the form, amount and time limit for contribution, as are specified in the partnership agreement.Where capital contributions are made with non-monetary property and, according to the provisions of laws or administrative regulations, formalities for transfer of the said pr

25、operty need to be completed, such formalities shall be completed according to law.第十八條 合伙協(xié)議應(yīng)當(dāng)載明以下事項(xiàng)：合伙企業(yè)的名稱和主要經(jīng)營(yíng)場(chǎng)所的地點(diǎn)；二合伙目的和合伙經(jīng)營(yíng)范圍；三合伙人的或者名稱、住所；四合伙人的出資方式、數(shù)額和繳付期限；五利潤(rùn)分配、虧損分擔(dān)方式；六合伙事務(wù)的執(zhí)行；七入伙與退伙；八爭(zhēng)議解決方法；九合伙企業(yè)的解散與清算；十違約責(zé)任。Article 18 In a partnership agreement, the following items shall be stated clearly:

26、 1 the name of the partnership and the location of its principal premises for business; 2 the objectives of partnership and the scope of business of the partnership; 3 the names or titles, and domiciles of the partners; 4 the form, amount and time limit for capital contributions to be made by the pa

27、rtners; 5 the way of distributing profits and sharing losses; 6 the management of partnership affairs; 7 the entering into and retiring from the partnership; 8 the method of dispute settlement; 9 the dissolution and liquidation of the partnership; and 10 the liability for breech of agreement.第十九條 合伙

28、協(xié)議經(jīng)全體合伙人簽名、 蓋章后生效。 合伙人按照合伙協(xié)議享有權(quán)利， 履行 義務(wù)。修改或者補(bǔ)充合伙協(xié)議， 應(yīng)當(dāng)經(jīng)全體合伙人一致同意； 但是，合伙協(xié)議另有約定的除外。 合伙協(xié)議未約定或者約定不明確的事項(xiàng)， 由合伙人協(xié)商決定； 協(xié)商不成的， 依照本法和 其他有關(guān)法律、行政法規(guī)的規(guī)定處理。Article 19 A partnership agreement shall become effective after all the partners have signed or affixed their seals to it. A partner shall enjoy rights and und

29、ertake liabilities in accordance with the partnership agreement.Amendment and supplement to the partnership agreement shall be subject to agreement reached by all the partners, unless otherwise stipulated in the partnership agreement.For a matter which is not included in the partnership agreement or

30、 which is not clearly stated in the agreement, it shall be decided on by the partners through consultation; where consultation fails, it shall be handled according to the provisions of this Law and of other laws or administrative regulations.第二節(jié) 合伙企業(yè)財(cái)產(chǎn)Section 2 Property of a Partnership第二十條 合伙人的出資、

31、以合伙企業(yè)名義取得的收益和依法取得的其他財(cái)產(chǎn)， 均為合伙企 業(yè)的財(cái)產(chǎn)。Article 20 All the capital contributions made by the partners, the incomes derived, and other property lawfully obtained, in the name of the partnership constitute the property of the partnership.第二十一條 合伙人在合伙企業(yè)清算前， 不得請(qǐng)求分割合伙企業(yè)的財(cái)產(chǎn)； 但是， 本法另有規(guī) 定的除外。合伙人在合伙企業(yè)清算前私自轉(zhuǎn)移或者處分合

32、伙企業(yè)財(cái)產(chǎn)的， 合伙企業(yè)不得以此對(duì)抗善 尺尺I意第三人。Article 21 Prior to liquidation of a partnership, no partner may request to divide the property of the partnership, unless otherwise provided for in this Law.Where, prior to liquidation of a partnership, a partner privately transfers or disposes of the property of the par

33、tnership, the partnership shall not set it up against a bona fide third party. 第二十二條 除合伙協(xié)議另有約定外， 合伙人向合伙人以外的人轉(zhuǎn)讓其在合伙企業(yè)中的全部 或者局部財(cái)產(chǎn)份額時(shí)，須經(jīng)其他合伙人一致同意。合伙人之間轉(zhuǎn)讓在合伙企業(yè)中的全部或者局部財(cái)產(chǎn)份額時(shí)，應(yīng)當(dāng)通知其他合伙人。Article 22 When a partner intends to assign all or part of his shares of the partnership property to anyone other than th

34、e partners therein, he shall obtain consent of all the other partners, unless otherwise stipulated in the partnership agreement.When a partner intends to assign all or part of his shares of the partnership property to another partner, he shall notify the rest of the partners.第二十三條 合伙人向合伙人以外的人轉(zhuǎn)讓其在合伙企

35、業(yè)中的財(cái)產(chǎn)份額的，在同等條件下， 其他合伙人有優(yōu)先購(gòu)置權(quán)；但是，合伙協(xié)議另有約定的除外。Article 23 Where a partner assigns his shares of the partnership property to anyone other than the partners therein, the other partners shall, under equal conditions, enjoy first priority in purchasing his shares, unless otherwise stipulated in the partner

36、ship agreement.第二十四條 合伙人以外的人依法受讓合伙人在合伙企業(yè)中的財(cái)產(chǎn)份額的， 經(jīng)修改合伙協(xié)議 即成為合伙企業(yè)的合伙人，依照本法和修改后的合伙協(xié)議享有權(quán)利，履行義務(wù)。Article 24 When anyone other than the partners lawfully obtains a partners assigned shares of property of a partnership, he shall, upon amendment made to the partnership agreement, become a partner in the par

37、tnership, and enjoy the rights and undertake the liabilities in accordance with this Law and the amended partnership agreement.第二十五條 合伙人以其在合伙企業(yè)中的財(cái)產(chǎn)份額出質(zhì)的， 須經(jīng)其他合伙人一致同意； 未經(jīng) 其他合伙人一致同意， 其行為無(wú)效， 由此給善意第三人造成損失的， 由行為人依法承當(dāng)賠償 責(zé)任。Article 25 Where a partner intends to put his shares of property in a partnership t

38、o pledge, he shall obtain consent of all the other partners; without such consent, his act in question shall be invalid and, if losses are caused to a bona fide third party, he shall be liable for the losses according to law.第三節(jié) 合伙事務(wù)執(zhí)行Section 3 Management of Partnership Affairs第二十六條 合伙人對(duì)執(zhí)行合伙事務(wù)享有同等的權(quán)

39、利。按照合伙協(xié)議的約定或者經(jīng)全體合伙人決定， 可以委托一個(gè)或者數(shù)個(gè)合伙人對(duì)外代表合 伙企業(yè)，執(zhí)行合伙事務(wù)。作為合伙人的法人、其他組織執(zhí)行合伙事務(wù)的，由其委派的代表執(zhí)行。Article 26 All partners shall enjoy equal right in the management of partnership affairs.One or more partners may, in accordance with the partnership agreement or through decision by all the partners, be authorized t

40、o represent the partnership in its relations with people outside the partnership and to manage partnership affairs.Where a legal person or any other organization manages partnership affairs in the capacity of a partner, it shall send its representative to manage such affairs.第二十七條 依照本法第二十六條第二款規(guī)定委托一個(gè)

41、或者數(shù)個(gè)合伙人執(zhí)行合伙事務(wù)的， 其 他合伙人不再執(zhí)行合伙事務(wù)。不執(zhí)行合伙事務(wù)的合伙人有權(quán)監(jiān)督執(zhí)行事務(wù)合伙人執(zhí)行合伙事務(wù)的情況。Article 27 Where one or more partners are authorized to manage partnership affairs, as provided for in the second paragraph of Article 26 of this Law, no other partners shall manage such affairs.The partners not managing partnership affa

42、irs shall have the right to supervise the management of such affairs by the managing partners.第二十八條 由一個(gè)或者數(shù)個(gè)合伙人執(zhí)行合伙事務(wù)的， 執(zhí)行事務(wù)合伙人應(yīng)當(dāng)定期向其他合伙 人報(bào)告事務(wù)執(zhí)行情況以及合伙企業(yè)的經(jīng)營(yíng)和財(cái)務(wù)狀況， 其執(zhí)行合伙事務(wù)所產(chǎn)生的收益歸合伙 企業(yè)，所產(chǎn)生的費(fèi)用和虧損由合伙企業(yè)承當(dāng)。合伙人為了解合伙企業(yè)的經(jīng)營(yíng)狀況和財(cái)務(wù)狀況，有權(quán)查閱合伙企業(yè)會(huì)計(jì)賬簿等財(cái)務(wù)資 料。Article 28 Where partnership affairs are managed by one or mor

43、e partners, the managing partner s shall, at regular intervals, report to the other partners the state of management and business operations and the financial status of the partnership and the incomes derived from management of partnership affairs shall belong to the partnership and the expenses or

44、losses entailed shall be borne by the partnership.Partners shall have the right to consult such financial data as the accounting books of the partnership in order to become acquainted with the state of business operations and the financial status of the partnership.第二十九條 合伙人分別執(zhí)行合伙事務(wù)的， 執(zhí)行事務(wù)合伙人可以對(duì)其他合伙

45、人執(zhí)行的事務(wù)提 出異議。提出異議時(shí)，應(yīng)當(dāng)暫停該項(xiàng)事務(wù)的執(zhí)行。 如果發(fā)生爭(zhēng)議， 依照本法第三十條規(guī)定作 出決定。受委托執(zhí)行合伙事務(wù)的合伙人不按照合伙協(xié)議或者全體合伙人的決定執(zhí)行事務(wù)的， 其他 合伙人可以決定撤銷該委托。Article 29 Where partners manage partnership affairs separately, one managing partner may raise objections to the management done by another. In that event, management of the affairs in questi

46、on shall be suspended. If any dispute arises, a decision on the matter may be made according to the provisions in Article 30 of this Law.Where a partner authorized to manage partnership affairs fails to do it according to the partnership agreement or the decision made by all the partners, the other

47、partners may decide to revoke the authorization.第三十條 合伙人對(duì)合伙企業(yè)有關(guān)事項(xiàng)作出決議， 按照合伙協(xié)議約定的表決方法辦理。 合 伙協(xié)議未約定或者約定不明確的， 實(shí)行合伙人一人一票并經(jīng)全體合伙人過(guò)半數(shù)通過(guò)的表決方 法。本法對(duì)合伙企業(yè)的表決方法另有規(guī)定的，從其規(guī)定。Article 30 Where the partners intend to adopt a resolution on a matter relating to the partnership, the method of vote stipulated in the partne

48、rship agreement shall be used. Where no such method is stipulated or clearly stipulated in the partnership agreement, the method whereby one person has one vote and a resolution is adopted by a majority vote of all the partners shall be used.Where this Law provides otherwise with respect to the meth

49、od of vote for a partnership, such provisions shall prevail.第三十一條 除合伙協(xié)議另有約定外，合伙企業(yè)的以下事項(xiàng)應(yīng)當(dāng)經(jīng)全體合伙人一致同意：一改變合伙企業(yè)的名稱；二改變合伙企業(yè)的經(jīng)營(yíng)范圍、主要經(jīng)營(yíng)場(chǎng)所的地點(diǎn)；三處分合伙企業(yè)的不動(dòng)產(chǎn)；四轉(zhuǎn)讓或者處分合伙企業(yè)的知識(shí)產(chǎn)權(quán)和其他財(cái)產(chǎn)權(quán)利；五以合伙企業(yè)名義為他人提供擔(dān)保；六聘任合伙人以外的人擔(dān)任合伙企業(yè)的經(jīng)營(yíng)管理人員。Article 31 Unless otherwise stipulated in the partnership agreement, the following matters

50、relating to a partnership shall be subject to consent of all the partners: 1 alteration of the name of the partnership; 2 alteration of the business scope or the main business premises of the partnership; 3 disposal of the immovables of the partnership; 4 assignment or disposal of the intellectual p

51、roperty rights or other property rights of the partnership; 5 provision of guaranty for another person in the name of the partnership; and 6 appointment of persons other than the partners as managers of the partnership.第三十二條 合伙人不得自營(yíng)或者同他人合作經(jīng)營(yíng)與本合伙企業(yè)相競(jìng)爭(zhēng)的業(yè)務(wù)。除合伙協(xié)議另有約定或者經(jīng)全體合伙人一致同意外，合伙人不得同本合伙企業(yè)進(jìn)行交 易。合伙人不得從

52、事?lián)p害本合伙企業(yè)利益的活動(dòng)。Article 32 No partner may, by himself or through cooperation with another person, engage in business in competition with the partnership in which he is a partner.No partner may conduct business transactions with the partnership in which he is a partner, unless otherwise stipulated in t

53、he partnership agreement or consented by all the partners.No person may engage in any activities that harm the interests of the partnership in which he is a partner.第三十三條 合伙企業(yè)的利潤(rùn)分配、 虧損分擔(dān)， 按照合伙協(xié)議的約定辦理； 合伙協(xié)議未約定 或者約定不明確的， 由合伙人協(xié)商決定； 協(xié)商不成的，由合伙人按照實(shí)繳出資比例分配、分 擔(dān)；無(wú)法確定出資比例的，由合伙人平均分配、分擔(dān)。合伙協(xié)議不得約定將全部利潤(rùn)分配給局部合伙人或者由

54、局部合伙人承當(dāng)全部虧損。Article 33 The profits or losses of a partnership shall be distributed among or borne by the partners according to the partnership agreement; where such matter is not stipulated or not clearly stipulated in the partnership agreement, it shall be decided on by the partners through consult

55、ation; where consultation fails, the profits or losses shall be shared pro rata by all the partners on the basis of their actual capital contributions; where the proportions of the capital contributions made by the partners cannot be determined, the profits or losses shall be equally shared by all o

56、f them.A partnership agreement may not stipulate that all the profits are distributed among part of the partners or all the losses are borne by part of the partners.第三十四條 合伙人按照合伙協(xié)議的約定或者經(jīng)全體合伙人決定， 可以增加或者減少對(duì)合伙 企業(yè)的出資。Article 34 A partner may, in conformity with the partnership agreement or the decision

57、by all the partners, increase or reduce his capital contributions to the partnership.第三十五條 被聘任的合伙企業(yè)的經(jīng)營(yíng)管理人員應(yīng)當(dāng)在合伙企業(yè)授權(quán)范圍內(nèi)履行職務(wù)。 被聘任的合伙企業(yè)的經(jīng)營(yíng)管理人員， 超越合伙企業(yè)授權(quán)范圍履行職務(wù)， 或者在履行職務(wù) 過(guò)程中因成心或者重大過(guò)失給合伙企業(yè)造成損失的，依法承當(dāng)賠償責(zé)任。Article 35 A manager appointed by a partnership shall fulfill his duties within the scope of power auth

58、orized by the partnership.Where a manager appointed by a partnership causes losses to the partnership by performing his duties beyond the scope of power authorized by the partnership, or by intentional acts or through gross negligence in the course of performance of his duties, he shall be liable for the losses according to law.第三十六條 合伙企業(yè)應(yīng)當(dāng)依照法律、行政法規(guī)的規(guī)定建立企業(yè)財(cái)務(wù)、會(huì)計(jì)制度。Article 36 A partnership shall establish its financial and accounting systems in accordance with the provisions of la