Because limited partners generally do not participate in fund management, general partners and limited partners do not share profits strictly according to their respective investment proportions, but will consider the general partners' operation and management of the partnership and their unlimited joint and several liabilities, so that they can share profits higher than their investment proportions. The income sources of general partners are mainly management fees and performance sharing, which is also in line with the principle of matching risks and benefits.

Limited partnership private equity fund has the characteristics of low threshold, simple establishment procedure, simple and flexible internal governance structure, efficient decision-making procedure and flexible benefit distribution mechanism.