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目前,关于合伙的主体地位有两种不同的观点,一种观点认为,合伙具有民事主体地位,此即为肯定说;另一种观点认为,合伙不具有民事主体地位,此即为否定说;关于合伙人的资格的争议焦点集中表现为,法人是否可以作为合伙人;关于合伙人和合伙的债务清偿争议主要表现为应该采用双重优先权原则还是合伙债权优先原则。另外,与人大代表提出的,“合伙纠纷往往很难得到法院的正确处理”
At present, there are two different views on the status of the main body of the partnership. One view holds that the partnership has the status of the main body of the civil affairs, which is affirmative. The other view is that the partnership does not have the status of civil subject, The focus of the dispute over the qualifications of partners is whether the legal person can be a partner. Debt settlement disputes between partners and partners mainly focus on the principle of double priority or partnership priority. In addition, with NPC deputies, “partnership disputes are often difficult to get the court to deal with correctly ”