entity theory of partnership. The theory that a partnership is an entity with a legal existence apart from the partners who make it up. • Under the Uniform Partnership Act, “[a] partnership is an entity distinct from its partners.” UPA § 201 (1994). Cf. AGGREGATE THEORY OF PARTNERSHIP. [Cases: Partnership 63. C.J.S. Partnership § 68.]
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aggregate theory of partnership. The theory that a partnership does not have a separate legal existence (as does a corporation), but rather is only the totality of the partners who make it up. Cf. ENTITY THEORY OF PART-NERSHIP. [Cases: Partnership 63. C.J.S. Partnership § 68.]
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aggregate theory of partnership 合伙集合论 该理论认为合伙并不具有像公司那样独立的法律地位，而只是组成合伙的各成员之间的一个集合。与合伙实体论〔entity theory of partnership〕相对。
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