合伙企业（Partnership），意指两人或多人所组成的结盟关系，以共同经营某一公司。此一公司不具法人格，因此，合伙人必须同意获利与损失的分摊方式，同时必须共同负起承担公司债务之义务。。

「合伙」是指一种为求营利而共同经营某些业务的合伙人关系。他们会为此订有合伙协议书，同意各合伙人付出资本、劳务贡献、收取薪酬额、借资利率、利润及亏损的分配比率等条款。在一些地区，医生、律师、会计师、建筑师等专业人士，不容许以有限公司的方式经营，所以都是以合伙的方式执业的。他们合伙人之间有（Joint and several）共同承担负债的风险。

A partnership is an arrangement where parties, known as partners, agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals, businesses, interest-based organizations, schools, governments or combinations. Organizations may partner together to increase the likelihood of each achieving their mission and to amplify their reach. A partnership may result in issuing and holding equity or may be only governed by a contract. Partnership agreements can be formed in the following areas: