普通合伙是最古老的合伙法律形式,也是合伙制度的主要形式,早在公元前18世纪古巴比伦的《汉穆拉比法典》中就有原则性的规定。随着商品经济的成熟,有限合伙相继出现在各国的立法中。到上个世纪90年代,在美国首先出现了有限责任合伙的立法, The general partnership is the oldest form of partnership law and the main form of the partnership system. As early as the eighteenth century BC, there were principles in the Hammurabi Code. As the commodity economy matures, limited partnerships appear one after another in the legislation of all countries. To the 90s of last century, the United States first appeared in the limited liability partnership legislation,