隨著資訊科技的發展，廠商間溝通的交易成本因之降低，對許多產業而言，垂直整合的商業組織模式不再是主流，企業間透過彼此合作，以分工模式經營共同事業的頻率將越來越頻繁。 我國商業組織法長期以公司法為研究重心，多數注意力集中於公司組織，但有時廠商間的合作關係甚為短暫，公司股東雖然享有有限責任的好處，但是公司解散時之清算程序以及種種會計與申報制度的要求甚為麻煩，不利於許多商業模式的採用。因此公司外的商業組織如何符合企業需求、快速跟上產業變化至關重要。本文將以公司組織外的商業組織模式做為討論重心，並以美國合夥法制的沿革經驗，做為我國典型商業組織法制未來修正的參考。並簡單介紹學說上契約實體的概念，以豐富非典型商業組織的討論內涵。

　　　　　As information technology has substantially reduced the costs of communication, outsourcing has become a main business strategy for certain enterprises. While research devoted to business organization laws has long focused on the development of corporate law, it has been easy to ignore the fact that a corporate structure may not fit all kinds of outsourcing patterns because of its costly liquidation and registration requirement and so on. Other contractual business organizations shall be entitled to more concentration. This research tries to learn from the experiences of the history of partnership reform in the U.S. in the hope that it may provide some valuable suggestions to Taiwan's codified business organization. This paper also tries to introduce the conceptual development of contract entity in order to introduce a more subtle discussion in the area of uncodified business organization.