Being the new way of partnership, LLP has the merit of standing up the relative independent character of the copartners, and has solved the problem of imputation hastily.

• 有限责任合伙这种崭新的合伙方式，其优点就在于：有限责任合伙进一步确立了合伙人彼此之间的相对独立性，解决了“归责轻率”的问题。