我国立法中并没有对民事合伙与商事合伙的明确区分,但是理论界的探讨却一直未停止。本文将简要的介绍民事合伙与商事合伙各自的含义与特征以及两种合伙的区别,得出两者的核心区别在于组织性程度不同,并引入“利润再投资理论”来释民事合伙非营利性之疑。 China’s legislation does not make a clear distinction between civil partnership and commercial partnership, but the theoretical circle has not stopped. This article will briefly introduce the meaning and characteristics of the civil partnership and the commercial partnership and the difference between the two partnerships, and draws the core difference between the two lies in the different degrees of organization, and the introduction of “reinvestment theory” to explain the civil partnership Profitability doubt.