合伙企业财产共有形式是共同共有还是按份共有

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《民法通则》颁布后,理论界对合伙财产性质的界定展开了激烈的争论,共有三种主张。 1.出资与积累两立说。认为合伙人出资的财产依当事人协议和出资的财产内容而定,一般情况下归合伙人共有,但同时承认特殊标的物的合伙财产可以归个人所有。 2.统一共有说。认为合伙财产同各合伙人自己所有的财产是划分开的,属于全体合伙人共同共有。合伙财产的出资与积累是一个统一的整体,必须按照财产共有关系的法律,要由全体合伙人对合伙财产进行统一管理和使用。 After the promulgation of the “General Principles of Civil Law,” theorists have fiercely debated the definition of the nature of partnership property. There are three kinds of opinions. 1. Capital contribution and accumulation said. According to the agreement of the parties and the property of the capital invested, the assets that the partners are supposed to contribute to are generally owned by the partners, but at the same time, the partnership property that recognized the special subject matter can be owned by the individuals. 2. Unity has said. It is considered that the partnership property is separate from all the property owned by each partner and belongs to all the partners. The investment and accumulation of partnership property is a unified whole, and the partnership property must be managed and used by all the partners according to the law of common ownership of property.
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