《合伙企业法》在修订前后虽对合伙企业在概念的表述上将“营利性组织”一词去掉,但学界还是有不少人认为新的《合伙企业法》在性质上仍维持了原法对合伙企业商事主体及其营利性的认定。不少学者在文章中还专门分析了民事合伙与商事合伙的区别和划分的必要性及意义,~④本文主要讨论商事财产在继承实务中的处理与认定,故而会更多地倾向于以商事合伙的视角来看。一、合伙企业的财产及范围合伙企业财产,是指在合伙企业存续期间,由合伙人 Although the phrase “for-profit organizations” has been removed from the concept of “partnership enterprise law” before and after the revision of the “partnership enterprise law,” many people in the academic circle think that the new “partnership enterprise law” is still maintained in nature The Original Law on the Subject of Commercial Partnership and Its Profit Determination. Many scholars have also specifically analyzed the necessity and significance of the distinction and division between civil partnership and commercial partnership. This article mainly discusses the handling and determination of commercial property in the inheritance practice, and therefore will tend to be more commercial From a partnership point of view. First, the property and scope of the partnership Partnership property, refers to the partnership during the existence of the partnership