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释义	对于合伙企业，有专门的《合伙企业法》加以调整。个人合伙适用《民法通则》及《最高人民法院关于贯彻执行<民法通则>若干问题的意见》(简称民通意见)规定：成立合伙企业的个人合伙，同时适用《合伙企业法》的规定；不成立合伙企业的个人合伙，不受《合伙企业法》约束。
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