出借人经营是为了私人能获益，但是一旦出现问题，则是纳税人承担责任。
Lenders are run for private benefit, but taxpayers underwrite them if things go wrong.
对于船舶管理人的理论研究，一般也侧重于经营管理策略，较少涉及其民事法律责任。
About the theoretical research of the ship manager, most papers emphasize on the strategy of operation and management, not involve its legal liability.
合伙人可以推举负责人。合伙负责人和其他人员的经营活动，由全体合伙人承担民事责任。
The partners may elect a responsible person. All partners shall bear civil liability for the operational activities of the responsible person and other personnel.
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