依照我国法律规定,合伙企业的破产程序依照《破产法》的规定进行,但是由于合伙企业本身的特殊性使得其在破产过程中存在着诸多问题,特别是在破产财产的认定上。因此本文仅对破产财产的范围进行讨论,对其范围进行重新的界定,将合伙人与合伙企业的财产进行明确的区分从而避免财产混同和人格混同的状况。 According to the law of our country, the bankruptcy procedure of a partnership enterprise is conducted in accordance with the provisions of the Bankruptcy Law. However, due to the particularity of the partnership enterprise itself, there are many problems in the process of bankruptcy, especially in the determination of bankruptcy property. Therefore, this article only discusses the scope of bankruptcy property, redefines its scope, and clearly distinguishes the property of partner from that of partnership so as to avoid the confusion of property and personality.