Author：霍进城 | 2016.12.15
《合伙企业法》中规定了若干需“全体合伙人一致同意事项”及“法定事项”，但同时也规定“合伙协议可以另行约定”。“全体合伙人一致同意”及“法定事项”，利于保护每个合伙人权利的行使，“合伙协议另行约定”利于排除个别合伙人的恶意阻却。现将《合伙企业法》中需“全体合伙人一致同意事项”、“法定事项”与合伙协议是否可以另行约定进行突破，梳理如下：
合伙协议可对《合伙企业法》中法定事项进行另行约定，从而突破内容具体为：
1.对外转让财产份额，其他合伙人是否享有优先购买权（23）；
2.合伙企业的表决办法，是否为一人一票，表决事项过半数通过（30）；
3.是否按出资实缴比例进行利润分配、亏损分担（33）；
4.新入伙人与原合伙人是否享有同等权利（44）；
5.有限合伙企业中，是否将利润分配部分合伙人（69）；
6.有限合伙企业中，有限合伙人同本合同企业进行交易（70）；
7.有限合伙人可以自营或者同他人合作经营与本有限合伙企业相竞争的业务（71）；
8.有限合伙人可以将其在有限合伙企业中的财产份额出质（72）。
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