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个人合伙财务会计制度不健全,散伙时因无法清算导致不能分割合伙财产。法院亦多以无法清算为由驳回合伙人要求分割合伙财产的诉求,致使个人合伙纠纷陷入法官拒绝裁判的司法困境。破解困境须从三个方面着手：立法完善、合同自治、判例指导。 《民法典》关于合伙的规定分列在第一编总则和第三编合同法。总则编中非法人组织的规定适用于调整形成组织的合伙企业。合同编在典型合同中专设合伙合同章,调整未形成组织的合伙。个人合伙属于未形成组织的合伙,适用合伙合同章规定调整。合伙合同章共十二个法条,分别对合伙合同的概念、合伙人履行出资义务、合伙财产、合伙事务执行、合伙利润分配（合伙亏损分担）、合伙债务承担、合伙终止等进行了规定。《民法典》第972条、第973条、第978条共同构成了合伙终止合伙财产分配规则。第973条关于合伙人对合伙债务承担连带责任的规定使得合伙债权人的债权清偿得到切实保障。第972条及第978条关于合伙财产在合伙人之间分配的规定却并没有使合伙人的财产分配权得到保障。个人合伙财务会计欠缺导致合伙盈亏无法确定,合伙财产亦难以确定,如何在合伙人之间按照民法典第972条的规定进行分配？法律不对未形成组织的合伙的清算作强制性规定,即是将其归为合伙人意思自治的范围,合伙人视情况可自由在合伙协议中做出约定。这种安排有利有弊：利处在于赋予合伙人最大的自由去缔结合伙合同,自主决定合同条款的数量及内容；弊端在于没有把合伙合同的重要条款对合伙人示明,容易产生纠纷。从实践效果看清算不做规定弊大于利。《民法典》合伙合同章应增设合伙合同示范条款,将清算条款作为重要合同内容示明。 在《民法典》合伙合同示范条款的引导下,合伙人应对对重要的合同条款充分协商,合伙事务细致安排,合伙合同详细约定。陷入司法困境的个人合伙纠纷是财务会计账目不清,合伙盈亏无法确定所致,为避免纠纷陷入无法解决的“死穴”,合伙人在订立合同时,应将合伙财务会计、清算程序、清算不能责任、合伙财产分配比例等重要事项在合伙合同中进行明确约定,为日后的纠纷解决提供合同依据。最高人民法院应发布关于个人合伙纠纷的指导性案例,通过概括裁判要点对个人合伙纠纷案件进行管理,纠正实践中存在的一刀切地以无法清算为由拒绝裁判的错误审理思路。
The personal financial accounting system of the partnership is not perfect, and the partnership property cannot be divided because it cannot be liquidated when the partnership is dissolved. Courts often reject partners’ demands for division of partnership property on the grounds that they can’t liquidate, resulting in personal partnership disputes falling into the judicial dilemma of judges refusing to adjudicate. To solve the dilemma, we must start from three aspects: legislative perfection, contract autonomy, and case guidance. The provisions of the Civil Code on partnership are listed in Part I General Provisions and Part III Contract Law. The provisions of the General Provisions are applicable to the partnership enterprises. The Contract Law has the chapter of partnership contract to adjust the partnership that has not formed an organization. The individual partnership belongs to an unorganized partnership, which shall be adjusted according to the provisions of the partnership contract. There are twelve articles in the partnership contract chapter. Articles 972, 973 and 978 of the Civil Code together constitute the rules for the termination of partnership property distribution. Article 973 stipulates that the partners shall be jointly and severally liable for the partnership debts. The provisions of Articles 972 and 978 on the distribution of partnership property among partners do not guarantee the partners’ property distribution right. The liquidation of unorganized partnerships is not mandatory by law. This kind of arrangement has advantages and disadvantages: the advantage lies in giving partners maximum freedom to conclude partnership contracts, and independently deciding the number and content of contract terms; The disadvantage is that the important clauses of the partnership contract are not shown to the partners. From the practical effect, the disadvantages outweigh the advantages. Model clauses of partnership contracts should be added to the chapter of partnership contracts in the Civil Code, and the liquidation clause should be shown as an important contract content. Under the guidance of the model clauses of partnership contract in the Civil Code, partners should fully negotiate important contract clauses, make detailed arrangements for partnership affairs, and make detailed agreements in partnership contracts. Personal partnership disputes in judicial difficulties are caused by unclear financial accounting accounts and uncertain profits and losses of the partnership. To avoid the disputes falling into a dilemma, partners should clearly stipulate important matters such as partnership financial accounting, liquidation procedures, liability for liquidation, and distribution ratio of partnership property in the partnership contract when concluding the contract, so as to provide a contractual basis for future dispute resolution. Meanwhile The Supreme People’s Court should issue guiding cases about individual partnership disputes, manage individual partnership disputes by summarizing the main points of judgment, and correct the wrong trial idea of refusing judgment on the grounds that it can’t be liquidated.
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Individual Partnership, Refuse Referees, Legislative Guidance, The liquidation Clause, The Responsibility of Inability to Liquidation, Guiding case
