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A partnership in the People's Republic of China is a business entity governed by the (Partnership Enterprise Law ) passed by order of the President of the People's Republic of China to authorize and govern partnership enterprises. A partnership is a type of business entity in which partners share with each other the profits or losses of the business undertaking in which all have invested. ==History== From 1368 to 1911, partnerships with distributive shares were the principal form of a business entity that investors ran coal mines.〔Fang Liufang; Xia Yuantao; Sang Binxue; Danian Zhang, Law and Contemporary Problems, Vol. 52, No. 3, The Emerging Framework of Chinese Civil Law: (2 ). (Summer, 1989), pp. 43-67, 44.〕 In the modern era, most enterprises were partnerships in the form of general partnerships levying unlimited liability on the partners.〔Fang Liufang; Xia Yuantao; Sang Binxue; Danian Zhang Law and Contemporary Problems, Vol. 52, No. 3, The Emerging Framework of Chinese Civil Law: (2 ). (Summer, 1989), pp. 43-67, 46.〕 In 1933, 41% of factories were run by partnerships and 20% were sole proprietorships.〔Fang Liufang; Xia Yuantao; Sang Binxue; Danian Zhang Law and Contemporary Problems, Vol. 52, No. 3, The Emerging Framework of Chinese Civil Law: (2 ). (Summer, 1989), pp. 43-67, 46.〕 After the end of the 1950s centralization of the economy caused the partnership form to vanish for nearly 30 years.〔Fang Liufang; Xia Yuantao; Sang Binxue; Danian Zhang Law and Contemporary Problems, Vol. 52, No. 3, The Emerging Framework of Chinese Civil Law: (2 ). (Summer, 1989), pp. 43-67, 47.〕 In the 1980s partnerships returned with different names to avoid the sensitive label of private ownership.〔Fang Liufang; Xia Yuantao; Sang Binxue; Danian Zhang, Law and Contemporary Problems, Vol. 52, No. 3, The Emerging Framework of Chinese Civil Law: (2 ). (Summer, 1989), pp. 43-67, 47.〕 On 1 June 2007, the Partnership Enterprise Law came into force and established partnerships as a legal business entity.〔(Partnership Enterprise Law )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Partnership (China)」の詳細全文を読む スポンサード リンク
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