摘要
有限合伙制作为风险投资基金一种主流的组织形式,其内部治理主要体现为有限合伙人与普通合伙人对有限合伙制VC的监管机制,有效地解决了风险投资中的两大难题:信息不对称和风险不对称问题。从法理基础、有限合伙人保护机制、普通合伙人的信义义务的维度对我国有限合伙制风险投资基金内部治理结构加以考察,有利于在不同利益主体之间寻找最佳平衡点,进而为提高基金运作和决策的效率,保证基金投资者利益的最大化提供理论支撑。
The limited partnership is an important form of organization for the venture capital funds.Its internal control is a mechanism that the limited partners and general partners supervise the venture capital of the limited partnership.It solves two problems in venture capital： asymmetric information and asymmetric risk.From the aspects of legal basis,protection mechanism of limited partners and the dimension of fiduciary duties of general partners,a study on the internal governance structure has been conducted.This study could help find the best balance between different shareholders,and provide the theoretical support in increasing the efficiency of fund operation and decision-making so as to maximize the benefits of fund investors.
出处
《税务与经济》
CSSCI
北大核心
2013年第3期32-36,共5页
Taxation and Economy
基金
教育部规划基金项目“东北老工业基地绿色经济发展的法律生态研究”(项目编号:12YJA820031)
吉林省教育厅重点人文社科基金项目“吉林省经济金融绿色发展的法律机制研究”(项目编号:2011114)的系列成果之一
关键词
风险投资基金
有限合伙制
信义义务
venture capital funds
the limited partnership
fiduciary duty
