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合伙人的加入和退出及其债务承担是合伙企业法中极其重要的问题,因合伙人变更而导致的合伙债务纠纷在合伙纠纷案件中占有很大的比重。入伙债务即新合伙人对其入伙后发生的合伙债务,当然负有清偿责任;对其入伙前已经存在的合伙债务,是否也应负担连带清偿责任,各国法的规定并不相同,大陆法系国家内,法、德规定不同;英美法系国家内,英、
The joining and withholding of the partners and the assumption of their debts are extremely important issues in the partnership law. The partnership debt disputes caused by the changes of partners constitute a large proportion of the cases of partnership disputes. Of course, the new partnership should bear the responsibility for repayment of the partnership debt incurred after the occupation of the partnership; whether the partnership debt already existing prior to the occupation should also bear the joint and several liability for liquidation. The provisions of the national laws are not the same. The civil law system National, French and German regulations are different; Anglo-American countries, Britain,