作者：赵 玉
作者介绍：国家检察官学院教授
出版日期：2020年12月9日
内容提要 《民法典》确立了包括合伙企业在内的非法人组织的独立民事主体地位， 《民法典》合同编增设“合伙合同”强化了契约型与组织型合伙财产性质的差异，但由于《合 伙企业法》规定普通合伙人承担无限连带责任，有必要对合伙企业财产制度重新解释。普 通合伙人对合伙企业承担的债务，既非有限责任，也非连带责任，而是无限责任。无限责任 应该定性为法定担保责任。合伙企业对外承担责任的担保财产，第一序位是合伙企业的全 部财产，第二序位是全体普通合伙人的财产总和，两者通过外观表见彼此区隔，为交易第三 人和司法裁判机关识别。不同于契约型合伙财产共有，合伙企业财产性质，即非合伙人共有， 也非相对独立，而是独立所有。现代合伙企业组织的独特价值，就在于强制性规范确立的独 立财产制度与契约自由建立的治理机制之间完美结合。
关键词 合伙企业 连带责任 无限责任 财产区隔 民事合伙 商事合伙
Abstract: The Civil Code establishes the status of independent civil subjects of unincorporated organizations including partnership enterprises. The addition of a‘partnership contract’to the contract part of the Civil Code strengthens the difference in the nature of contractual and organizational partnership properties. However, as the Partnership Enterprise Law stipulates that general partners shall bear unlimited joint and several liabilities, and it is necessary to reinterpret the property system of the partnership enterprise. The debt borne by the general partner to the partnership enterprise is neither limited nor joint and several liabilities, but unlimited liabilities. Unlimited liability should be defined as a legal guarantee liability. For the guaranty property that the partnership enterprise takes external liabilities, the first rank is the entire property of the partnership enterprise and the second rank is the total property of all the general partners. The two are separated from each other by appearance and identified by the third party of the transaction and the judicial authority. Different from the contractual partnership community property, the property nature of partnership enterprise is not co-owned by the partners or relatively independent, but independently owned. The unique value of modern partnership enterprise organization lies in the perfect combination between the independent property system established by mandatory norms and the governance mechanism established by contract freedom.