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合伙,是人们经济合作的一种模式,在人类历史上有着悠久的历史。西方发达国家立法上对于合伙的规定可以追溯到百年前,它们的合伙制度已相对较为完善和发达,对合伙主体地位的认识也较为成熟。相对而言,我国的合伙立法起步较晚,关于合伙的规定主要体现在《中华人民共和国民法通则》(以下简称《民法通则》)及《中华人民共和国合伙企业法》(以下简称《合伙企业法》)中,《民法通则》对合伙的规定极为简略,而刚刚修订的《合伙企业法》仍然存在诸多不如人意之
Partnership is a model of economic cooperation and has a long history in human history. The developed countries’ legislation on partnership can be traced back to a hundred years ago. Their partnership system has been relatively perfect and developed, and their understanding of the status of the partner as a partner has also become more mature. Relatively speaking, the partnership legislation in our country started relatively late. The provisions on partnership mainly embodied in the “General Principles of Civil Law of the People’s Republic of China” (the “General Principles of Civil Law”) and the “Law of the People’s Republic of China on Partnership Enterprises” (hereinafter referred to as the “Partnership Law ”),“ General Principles of Civil Law, ”the provisions of the partnership is very simple, and the just amended“ Partnership Enterprise Law ”there are still many unsatisfactory