合伙企业制度作为一种古老的企业组织形式已有上千年的历史。在我国,合伙企业是与公司制企业、个人独资企业并列的三种主要企业组织形态之一。我国现行的《合伙企业法》颁布于1997年2月,随着经济环境的发展变化,该法规已不能适应现实需要,迫切需要修改完善。近日,全国人大常委会对合伙企业法修订草案进行了三次审议,最终于8月 The partnership system has existed for thousands of years as an ancient form of enterprise organization. In our country, the partnership enterprise is one of the three main forms of corporate organization that is tied with the company-owned enterprises and the sole proprietorship enterprises. China’s current “Partnership Enterprise Law” was promulgated in February 1997, with the development and changes in the economic environment, the laws and regulations can no longer meet the real needs, there is an urgent need to amend and perfect. Recently, the NPC Standing Committee reviewed the draft revised Partnership Law three times, and finally in August