合伙制企业是人类社会最古老的企业组织形式之一,也是最灵活、最有生命力的企业组织形式之一。1997年我国就制定了《合伙企业法》(下称“旧《合伙企业法》”)对这一企业形式进行确认和规范。旧《合伙企业法》规定的合伙企业是指二个以上具有完全民事行为能力的自然人设立的、对合伙企业债务承担无限连带责任的 Partnership enterprise is one of the oldest forms of business organization in human society and one of the most flexible and viable enterprise organizations. In 1997, China formulated and implemented the “Partnership Enterprise Law” (the “Old Partnership Enterprise Law”) to confirm and standardize this enterprise form. The old partnership law stipulates that a partnership enterprise is established by two or more natural persons with full civil capacity and is jointly and severally liable for the debts of the partnership enterprise