論有限合夥之治理構造

The Governing Structure of Limited Partnership

為因應創業市場之需求，順應現代企業組織法制之立法及發展趨勢，臺灣於二○一五年六月二十四日制定公布有限合夥法。有限合夥法之制定，旨在引進有限合夥之組織型態，以供創業者或投資人選擇採用，增加我國事業組織型態之多元化及事業經營之彈性。本文從分析有限合夥之本質及有限合夥契約之自治界限出發，再分別檢討有限合夥之營運及管理架構、監督機制等議題，期能釐清有限合夥法之適用疑義，以普及有限合夥之運用，帶動臺灣經濟之發展。

In order to meet the demands of innovation markets and conform to the legislation and development tendency of legal system of modern business organizations, Taiwan formulated and introduced the Limited Partnership Act on June 24th, 2015. The enactment of the Limited Partnership Act aims to introduce the organizational pattern of limited partnership for entrepreneurs and investors, thus increasing the diversity of the patterns of Taiwans business organization and the flexibility of business management. Starting from analyzing the essence of limited partnership and the autonomic boundary of limited partnership agreement, this article explores such issues as the operation and management structure, and supervisory mechanism in limited partnership, for the purpose of clarifying the doubts about the application of the Limited Partnership Act. Besides, this article also hopes to popularize the utilization of limited partnership, thus driving the economic development of Taiwan.