Partners in a partnership enjoy the business income of the enterprise and bear unlimited liability for business losses. Partnership enterprises have many advantages in taxation and financing, but they do not have independent legal personality at the legal level, but all partners bear civil liability. There are basically three types of enterprises that implement the partner system in China, accounting firms, law firms and consulting companies. The first requirement of a supervision company is to have the legal person qualification, and a partnership enterprise does not have the legal person qualification, so it should be said that a partnership enterprise cannot become a supervision company.