從動態的角度觀察，普通合夥（General Partnership, GP）到有限責任合夥（Limited Liability Partnership, LLP）、有限合夥（Limited Partnership, LP）到有限責任有限合夥（Limited Liability Limited Partnership, LLLP），是一系列企業組織有限責任適用範圍擴張的過程。在全球化與法域競爭的環境之下，有限責任向合夥擴張已是沛然難當的趨勢，必然改變傳統企業組織法制對公司與合夥二分模式之理解。過往對有限責任之研究，多侷限於有限責任對公司之集資與風險分散等功能；本文擬由經濟分析之角度，從企業組織資產隔離（assets partition）之本質出發，說明有限責任與無限責任並非當然對立、有限責任亦非僵固而不能調整之概念，將有限責任作為非公司型企業組織的預設規定，將有助於提升企業組織經營之效率。 Through a dynamic way of observation, one can see the continuous process of expanding limited liability; from general partnership (GP) to limited liability partnership (LLP), and limited liability (LP) to limited liability limited partnership (LLLP). The expansion of limited liability has been an inescapable side effect of current globalization and jurisdictional competition. Consequently, the traditional concept of enterprise law must be changed accordingly. While historically the purpose of limited liability was rooted in the function of capital assembly and risk separation, this study no longer applies. This paper, using an economic analysis approach and the principle of enterprise being assets partition, explains that limited liability is not intrinsically opposite to unlimited liability, and further, that limited liability is not a fixed concept. The paper also seeks to explain the efficiency that would be gained if limited liability could be set in place as the default rule of noncorporation-enterprises law.
