由于我国特殊的国情，我国企业组织法律相对滞后，公司法和合伙法的出台也仅是近几年来的事情。因此许多国外较为常见的企业组织形式在我国目前大都仍只是学术上的概念，并且由于认识程度的不同，在我国经济领域内应用时还经常引起一些认识上的偏差。由于评估机构、会计师事务 Due to the special national conditions in our country, the laws and regulations on the organization of enterprises in our country lag behind. The promulgation of the Company Law and the Partnership Law is only a matter in recent years. Therefore, many of the more common forms of business organizations in foreign countries are still mostly academic concepts in our country at present, and due to different levels of understanding, they often cause some cognitive deviations when applied in the economic field of our country. As assessment agencies, accounting services