合伙合同（partnership contract）是两个以上合伙人（partners）为了共同的事业目的，订立的共享利益、共担风险的协议。合伙人应当按照约定的出资方式、数额和缴付期限，履行出资义务。合伙人的出资、因合伙事务（partnership business）依法取得的收益和其他财产，属于合伙财产。合伙合同终止前，合伙人不得请求分割合伙财产。

●合伙事务的决议、执行：

《民法典》第九百七十条：合伙人就合伙事务作出决定的，除合伙合同另有约定外，应当经全体合伙人一致同意。

A partner who makes a decision on the partnership businesses shall obtain unanimous consent of all the partners, unless otherwise agreed in the partnership contract.

合伙事务由全体合伙人共同执行。按照合伙合同的约定或者全体合伙人的决定，可以委托一个或者数个合伙人执行合伙事务；其他合伙人不再执行合伙事务，但是有权监督执行情况。

The partnership businesses shall be jointly managed by all partners. One or more partners may be authorized to manage the partnership business in accordance with the partnership contract or the decision made by all partners; and the other partners shall cease to manage the partnership business, except that they have the right to supervise the management.

合伙人分别执行合伙事务的，执行事务合伙人可以对其他合伙人执行的事务提出异议；提出异议后，其他合伙人应当暂停该项事务的执行。

Where the partners manage the partnership business separately, the managing partner may raise objections on the matters managed by the other partners, in which case, the other partners shall suspend the management of such matter.

●利润分配、亏损分担和责任承担：

《民法典》第九百七十二条：合伙的利润分配和亏损分担，按照合伙合同的约定办理；合伙合同没有约定或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照实缴出资比例分配、分担；无法确定出资比例的，由合伙人平均分配、分担。

The sharing of the profits and allocation of losses of a partnership shall be in accordance with the partnership contract; where there is no such an agreement in the partnership contract or the agreement is unclear, the partners shall make a decision through consultation. Where such consultation fails, the partners shall share the profits and assume the losses in proportion to their paid-in capital, or share the profits and assume the losses in equal share if the proportions of their paid-in capital cannot be determined

《民法典》第九百七十三条：

合伙人对合伙债务承担连带责任。清偿合伙债务超过自己应当承担份额的合伙人，有权向其他合伙人追偿。

The partners shall bear joint and several liabilities for the partnership obligations. A partner who has performed the partnership obligations in excess of his share has the right to indemnification against the other partners.

●不定期合伙

《民法典》第九百七十六条：合伙人对合伙期限没有约定或者约定不明确，依据本法第五百一十条的规定仍不能确定的，视为不定期合伙。

Where there is no agreement between or among the partners on the term of the partnership, or the agreement is unclear, if the term cannot be determined according to the provisions of Article 510 of this Code, the partnership shall be deemed as a partnership with an indefinite term.

合伙期限届满，合伙人继续执行合伙事务，其他合伙人没有提出异议的，原合伙合同继续有效，但是合伙期限为不定期。

If a partner continues to manage the partnership business upon expiration of the term of the partnership, and the other partners fail to raise any objection, the original partnership contract shall continue to be valid, but with an indefinite term.

合伙人可以随时解除不定期合伙合同，但是应当在合理期限之前通知其他合伙人。

A partner may dissolve a partnership contract with an indefinite term at any time, but the other partners shall be notified within a reasonable period of time in advance.

●合伙合同的终止

《民法典》第九百七十七条：合伙人死亡、丧失民事行为能力或者终止的，合伙合同终止；但是，合伙合同另有约定或者根据合伙事务的性质不宜终止的除外。

Where a partner dies, loses capacity for performing civil juristic acts, or is terminated, the partnership contract is terminated, unless otherwise provided in the partnership contract, or it is inappropriate to terminate the contract due to the nature of the partnership affairs.

《民法典》第九百七十八条：合伙合同终止后，合伙财产在支付因终止而产生的费用以及清偿合伙债务后有剩余的，依据本法第九百七十二条的规定进行分配。

Upon termination of a partnership contract, after paying the expenses for termination and discharging the partnership debts, the residual assets of the partnership property, if any, shall be distributed in accordance with the provisions of Article 972 of this Code.

参考双语例句：

SEC certification of registration of registration including articles of incorporation or articles of partnership of the investee firm upon incorporation and any amendments thereto, as applicable.

证券交易委员会注册证书，包括公司成立后接受投资公司的公司章程或合伙合同以及对其相应的修订。

With reference to OECD subparagraphs 69.1 to 69.3, on the treatment of partnerships (omitted in the conference room paper for the session), it was decided to include them and subsequently to include the view of those who did not agree with the approach taken under the OECD Model Convention, as follows: “Some members of the Committee of Experts were, however, of the view that a special rule is required in a convention to provide such a result.

关于经合组织涉及合伙企业待遇的第69.1至69.3段(为本届会议编写的会议室文件未列入这些段落)，委员会决定列入这些段落，然后列入不同意《经合组织示范公约》这种做法的成员的意见如下：“但是，专家委员会一些成员认为，要取得这样的结果，公约中必须有一项特别规则。