注册会计师经济法 合伙企业16 合伙人去世份额能子承父业吗 episode artwork

EPISODE · Jul 18, 2026 · 12 MIN

注册会计师经济法 合伙企业16 合伙人去世份额能子承父业吗

from 飞凡26CPA:经济法|听懂法条背后的商业潜规则

【本期主题】 拆解合伙人死亡后财产继承制度的完整知识脉络——GP继承(100%同意+完全行为能力)、未成年人转化机制(GP→LP)、LP继承(直接取得无障碍),深度解析"看人"与"看钱"的底层逻辑差异及企业性质多米诺效应。【核心案例】 15岁儿子能否继承父亲GP份额?全体同意下未成年人转LP为何触发企业性质变更?多个继承人为何必须作为一个整体?LP死亡后婴儿继承人为何直接取得资格?老股东面对15岁继承人的人情与理性抉择?

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注册会计师经济法 合伙企业16 合伙人去世份额能子承父业吗

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