《合伙企业法》中合伙企业财产构成研究

Property Constitution research in Law of Partnership firm

合伙企业财产来源于合伙人的出资和合伙企业存续期间所得收益两部分。本文通过对这两部分财产的法律性质进行分析,认为合伙企业财产既有共有关系,又有共用关系。在合伙债务与合伙人个人债务并存的情况下,根据双重优先权原则,构成合伙企业共有财产部分的出资和所得收益应优先用于偿还合伙债务,构成合伙企业共用财产部分的出资和用于分配的所得收益则应优先用于偿还合伙人个人债务。

The property of partnership firm comes from partners' investment and the profits gained from the period of firm existence. By analyzing the law attribute of the two parts of poverty, the paper reveals that the poverty of partnership firm exists the relation of co-ownership and of joint use. Under the situation of existence of the debts of partners and the debt of their individuals, according to the principle of dual priority, the investment of firm's own and profit should be priority to pay the debt of partnership, and the investment comprised by partnership and the profit used to allocate should be priory to pay the debt of individuals.