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学习笔记 | 合伙企业【考点整理】

  • 2026-04-12 02:50:35
学习笔记 | 合伙企业【考点整理】
合伙这个词，比公司法出现的年代早了不知道多久。从人类社会开展商业活动，想和人一起做生意，大多是以合伙形式出现，这就是早期的“合伙”。在法律的世界里，合伙是个很板正的词，分为：民事合伙、商事合伙，而商法科目中自然只说“商事合伙”也即合伙企业。
张三李四两个自然人一起合伙支个摊卖麻辣烫儿，这是民事合伙。但张三李四一起“书面协议”约定设立合伙企业，并依法登记领取营业执照，这就是商事合伙了。
合伙企业，又细分为三种：
①普通合伙企业。全体合伙人均享有执行事务的权利，因此，合伙人必须是具有完全民事行为能力人。由于这种商主体，合伙人对企业的债务承担补充无限责任，且不会因企业消灭而债务消灭。因此，出资形式可以是货币、非货币的实物或者以劳务出资（有限公司，劳务不可出资）。至于认缴还是实缴都在所不问，最终企业财产不能清偿债务，所有合伙人对债务承担无限连带责任（无论哪个合伙人犯罪导致损失，大家一起背锅，一个都跑不了）。所以，这种形式的企业，出资人或投资人可以是自然人、法人或其他组织，但国有独资企业、国有企业、上市公司、公益性质组织和社会团体，不能作为普通合伙人。
②特殊普通合伙企业。这种企业，与前者多了“特殊”两个字，特殊在哪儿呢，第一个就是合伙人在执行事务时存在故意或重大过失，而导致企业损失或产生的债务，该合伙人对故意或重大过失导致的损失承担无限连带责任，其他合伙人仅以财产份额承担责任（谁的过错，谁背锅）。第二个就是，只限于以“专业知识和专门技能”为客户提供有偿的“专业服务”机构，如律师事务所、会计师事务所、资产评估机构等。
③有限合伙企业。至少由一个普通合伙人和一个有限合伙人，普通合伙人对企业的债务承担补充无限责任，有限合伙人仅在出资范围内承担有限责任（同有限公司）。有限合伙人不能代表企业执行事务，出资人可以是无民事行为能力人和限制民事行为能力人。
三种属性罗列完了，7件大事必须全体合伙人一致同意或章程另有规定的，方能发生效力：3个属性（变名称、变范围、变地址）、3个财产有关（处分或转让不动产、知识产权、提供担保）、1个与人有关（聘任经营管理人员）。
合伙企业利润分配：有约定从约定→无约定可协商→协商不成按实缴比例→没有实缴按平均。
合伙份额流转：普通合伙人对内转让仅通知其他合伙人，对外转让需其他合伙人“一致同意”（影响人合性）有优先购买权，有限合伙对内自由，对外提前30日通知，无优先购买权。
入伙和退伙：入伙普通合伙企业，对入伙前企业的债务承担补充无限连带责任；普通合伙人变更为有限合伙人，对变更前原因产生的债务仍承担无限连带责任，对变更后债务以出资范围为限。有限变普通均承担无限连带责任，均需全体合伙人一致同意和书面协议。三种退伙：①自愿退伙，在没有约定期限时，可声明自愿退伙，经全体一致同意；若有约定合伙期限，一般不得声明退伙；②法定退伙，通常是主体资格发生重大变化，存在缺陷，如合伙人死亡、法人注销、丧失民事行为能力、丧失法定资格等情形；③除名退伙，合伙人存在故意或重大过失等特定情形，全体合伙人一致同意。前两者发生之日生效，除名退伙接到通知之日生效。
退伙后责任：对退伙前的原因产生的债务，仍承担无限连带责任，债务并不会消灭（退伙不免责)。
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  1. CONNECT:[ UseTime:0.000941s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001593s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000805s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000702s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001518s ]
  6. SELECT * FROM `set` [ RunTime:0.000595s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001328s ]
  8. SELECT * FROM `article` WHERE `id` = 480201 LIMIT 1 [ RunTime:0.001186s ]
  9. UPDATE `article` SET `lasttime` = 1775942997 WHERE `id` = 480201 [ RunTime:0.002288s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000602s ]
  11. SELECT * FROM `article` WHERE `id` < 480201 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001128s ]
  12. SELECT * FROM `article` WHERE `id` > 480201 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000933s ]
  13. SELECT * FROM `article` WHERE `id` < 480201 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.002318s ]
  14. SELECT * FROM `article` WHERE `id` < 480201 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.002088s ]
  15. SELECT * FROM `article` WHERE `id` < 480201 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001664s ]
0.180297s