随着我国市场经济的发展完善和投资方式的日趋多元化,有限合伙这一被世界许多国家广泛采用的组织形式,正以其独特的优势显现出旺盛的生命力。2007年6月1日,中国《合伙企业法》正式施行,为合伙制企业的发展奠定了法律基础。然而相对于发达国家有限合伙的发展仍存有较大的差距。本文对有限合伙的设立、管理等五个方面,从以美英法为主的国家和地区的有关法律法规角度进行了比较研究,从而实现对我国有限合伙制度的改进与完善。 With the development of China’s market economy and the diversification of investment methods, the limited partnership, which is widely adopted by many countries in the world, is showing its strong vitality with its unique advantages. On June 1, 2007, China’s “Partnership Enterprise Law” came into force, laying the legal foundation for the development of partnership enterprises. However, there is still a big gap between the development of limited partnerships and the developed countries. This article makes a comparative study on the establishment and management of limited partnership from the perspectives of the relevant laws and regulations of countries and regions where the United States and the United Kingdom are the dominant countries so as to realize the improvement and perfection of the limited partnership system in our country.