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目次一、无限合伙的弊端二、有限责任合伙的引入:不同国家的实践三、无限责任和有限责任的结合:一个创新机制四、法律层级设计和适用范围结语2002年,美国安然公司破产,这件美国历史上最大的破产案使安然公司的前会计师事务所安达信的专业可信性遭到了严重质疑,客户流失情况严重。更糟糕的是,安然公司股东和雇员还起诉安达信环球(Andersen Worldwide)及其美国分部(Arthur Andersen LLP),要求赔偿所受损失。安达信环球与安然公司股东和雇员达成协议,同意支付6000万美元以解决由安然公司破
First, the shortcomings of unlimited partnerships Second, the introduction of limited liability partnership: the practice of different countries Third, the combination of unlimited liability and limited liability: an innovative mechanism Fourth, the legal level of the design and scope of application Conclusion 2002, the United States Enron bankruptcy, which The largest bankruptcy case in the history of the United States has given Enron’s former accounting firm Andacion professional credibility was seriously questioned, the loss of customers in serious condition. To make matters worse, Enron shareholders and employees also sued Andersen Worldwide and its American unit (Arthur Andersen LLP) for damages. Andersen Global and Enron shareholders and employees reached an agreement to agree to pay 60 million US dollars to settle by Enron