合伙作为一种经营方式是与商品经济关系同步发展的,在法人制度形成以前,合伙是人们在商品经济关系中进行联合的唯一形式。因此,合伙关系在很久以前就被纳入民法的调整范围。公元前18世纪在古巴比伦,《汉穆拉比法典》第一次规定了合伙的原则,即“某人按合伙方式将银子交给他人,则以后不论盈亏,他们在神前平均摊分”(见第99条)。在罗马共和国时期,法律对合伙的性质及合伙人的权利与义务,已有相当明确的规定,并把合伙分为同业合伙、临时合伙、纳税合伙、共有合伙等形式。我国《民法通则》对合伙的基本问题作了规定,最高人民法院《关于贯彻执行〈民法通则〉若干问题 Partnership as a mode of operation is the simultaneous development of the relationship with the commodity economy, before the formation of legal system, partnership is the only form of people in the commodity economy relations. Therefore, the partnership was incorporated into the adjustment of civil law long ago. For the first time in the 18th century BC in Babylonian Babylon, the Hammrabi Code laid down the principle of partnership for the first time: “When someone gives money to others by partnership, (See article 99). During the period of the Roman Republic, the law provided for quite specific provisions on the nature of the partnership and the rights and obligations of the partners, and divided the partnership into one of the forms of inter-partnership, interim partnership, tax partnership and joint partnership. China's ”General Rules of Civil Law“ stipulated the basic issues of the partnership. The Supreme People's Court ”Several Issues Concerning the Implementation of the“ General Principles of Civil Law ”