EPISODE · Jul 15, 2026 · 15 MIN
注册会计师经济法 合伙企业13 入伙即背旧债
【本期主题】 拆解合伙企业入伙制度的完整知识脉络——进门门槛（100%全票+书面协议）、知情权（如实告知的追责底牌）、新人地位（同等权利责任）、对外责任（GP无限连带+LP有限责任），深度解析"入伙即背旧债"背后的商业保护系统闭环。【核心案例】 2012年经典案例：2名普通合伙人反对为何能否决新人入伙？老合伙人隐瞒债务的法律后果？新GP对入伙前5年旧债承担无限连带责任？内部约定"新合伙人对旧债概不负责"能否对抗外部债权人？
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注册会计师经济法 合伙企业13 入伙即背旧债
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