摘要： 《民法典》第974条关于“合伙人向合伙人以外的人转让财产份额”的规定,意在规范合伙人向合伙人之外的第三人转让其在合伙中拥有的份额,便于裁判者把握合伙份额转让的准则。其中,合伙人的合伙份额是与合伙人地位互为表里的非现实的非独立的计算比例,是依附于合伙人身份的。如果合伙人转让合伙份额,其实质是合伙人的变动,而非合伙份额的简单转让。合伙份额转让与合伙份额转让合同是两个不同的法律关系,不可混淆。违反该条规定,其转让行为对其他合伙人是无效的,不产生合伙份额转让的效力,但转让合同在当事人之间可以有效。

关键词: 合伙合同, 财产份额, 份额转让, 法律效力

Abstract: Article 974 of the Civil Code on “the transfer of shares of property from a partner to a person other than a partner” is intended to regulate the transfer of shares owned by a partner to a third person other than a partner, so as to facilitate the judge to grasp the criteria for the transfer of shares of a partnership.Among them, the partner's partnership share is a non-realistic and non-independent calculation proportion which is mutually external to the partner's status, and is dependent on the partner's status.If a partner transfers a partnership share, it is essentially a change of partner rather than a simple transfer of partnership share.Partnership share transfer and partnership share transfer contract are two different legal relations, which should not be confused.In violation of the provisions of this article, the transfer act is invalid for other partners and does not have the effect of the transfer of partnership shares, but the transfer contract can be valid between the parties.

Key words: Partnership Contract, Property Share, Share Transfer, Legal Effect