《合伙企业法》是规范我国合伙企业组成、设立及合伙企业内、外法律关系的一部重要法律，是我国市场主体立法的重要组成部分。工商行政管理机关作为主管市场监督管理和行政执法的职能部门，认真学习、宣传和贯彻好这部法律，正确理解和准确把握合伙企业的法律特征、法律关系及 The “Partnership Enterprise Law” is an important law that regulates the composition of the partnership enterprises in our country and establishes the legal relationship with both inside and outside the partnership. It is also an important part of the legislation of the main body of the market in our country. As the functional department in charge of market supervision and administrative law enforcement, the industrial and commercial administrations earnestly study, publicize and carry out this law, correctly understand and accurately grasp the legal characteristics, legal relations and