Horowitz J E, Abramowitz R L
J Am Optom Assoc. 1986 Nov;57(11):850-3.
Written partnership agreements, employment contracts and related documents may seem to complicate what appears to be a straightforward arrangement, and can make a close relationship somewhat more impersonal. The decision to add a partner, however, is fundamentally a professional and business consideration, and raises many economic and practical issues that either aren't initially apparent or which may only become relevant after the passage of time. In addition, the tax laws may cause two seemingly similar approaches to have significantly different results. It is worth the time and effort to think through your objectives and the price you are willing to pay to realize them, and to recognize that your new associate will have some legitimate concerns that need to be addressed. A well thought-out written arrangement will provide both of you with a degree of certainty and the comfort of knowing that you and your associate have the same understanding of your common venture.
书面合伙协议、雇佣合同及相关文件可能会让看似简单直接的安排变得复杂，还会使亲密关系变得有些缺乏人情味。然而，增加合伙人的决定从根本上来说是一项专业和商业考量，会引发许多起初并不明显或可能只有在一段时间后才会变得相关的经济和实际问题。此外，税法可能会导致两种看似相似的方式产生截然不同的结果。花时间和精力去思考你的目标以及为实现这些目标愿意付出的代价，并认识到你的新合伙人会有一些合理的担忧需要解决，这是值得的。经过深思熟虑的书面协议将为你们双方提供一定程度的确定性，以及知道你和你的合伙人对你们的共同事业有相同理解的安心感。
