我国现行法人制度下的合伙财产性质之重构

合伙可区分为非企业型合伙与企业型合伙。非企业型合伙更多体现了合伙人之间的契约性,合伙财产归合伙人共同共有。与非企业型合伙不同,合伙企业作为独立民事主体,应当成为合伙财产的所有者。合伙人的补充连带责任不能构成合伙企业享有独立财产权的障碍。传统理论认为合伙企业财产归合伙人共有,这是个人主义本位观念的反映。事实上,合伙人对合伙企业财产所持份额类似有限责任公司股东的股权。我国法律规定成员的有限责任是组织体享有法人资格的前提条件,在这种法人制度框架下,我国宜将合伙企业作为第三民事主体赋予其财产所有权。

Re-construction of the Nature of the Property of Partnership in Chinese Context

The type of partnership can be divided into non-enterprise partnership and partnership enterprises.Nonenterprise partnership reflects more the contractual relationship between the partners.As for the properties of the partnership, all the partners have the common ownership.As an independent body in civil law,a partnership enterprise should be the owner of the partnership properties.The partners’ joint and several unlimited liabilities to the partnership enterprise do not contribute to an obstacle to the partnership enterprise’s independent ownership of properties.The traditional theory,in which all the partners own the properties of partnership enterprise,is a manifestation of individualism-based concept.In fact,the shares of partnership properties held by the partners are similar to the shareholdings of the limited liability company. In China’s current legal system,it is appropriate to make the partnership enterprise as the third type of independent body in civil law,being entitled with the ownership of partnership properties.