第五十三条  退伙人在合伙企业中财产份额的退还办法，由合伙协议约定或者由全体合伙人决定，可以退还货币，也可以退还实物。

Article 53 The method for redeeming the withdrawing partner's share of partnership property shall be prescribed in the partnership agreement or decided by all the partners, and can be either distribution of cash, or distribution of tangible goods.

第五十四条  退伙人对其退伙前已发生的合伙企业债务，与其他合伙人承担连带责任。

Article 54 A withdrawing partner shall be jointly and severally liable for the debts of the partnership incurred prior to his withdrawal, as are all the other partners.

第五十五条  合伙人退伙时，合伙企业财产少于合伙企业债务的，退伙人应当按照本法第三十二条第一款的规定分担亏损。

Article 55 When a partner withdraws from the partnership, if the partnership property is less than the partnership liabilities, the withdrawing partner shall share the loss in accordance with Paragraph 1 of Article 32 hereof.

第五十六条  合伙企业登记事项因退伙、入伙、合伙协议修改等发生变更或者需要重新登记的，应当于作出变更决定或者发生变更事由之日起十五日内，向企业登记机关办理有关登记手续。　

Article 56 Where the registered items have changed or need to be re-registered due to withdrawal or admission of partners, amendment of the partnership agreement, etc. , the relevant registration shall be conducted with the enterprise registration authority within 15 days of the date of the decision for change or the occurrence of the change.

第七章 合伙企业解散、清算　

Chapter Seven: Dissolution And Liquidation Of The Partnership

第五十七条 合伙企业有下列情形之一时，应当解散：

Article 57 The partnership shall be dissolved in any of the following circumstances:

（一）合伙协议约定的经营期限届满，合伙人不愿继续经营的；

(i) The partnership term prescribed by the partnership agreement has expired and the partners are unwilling to continue the operation of the partnership;

（二）合伙协议约定的解散事由出现；

(ii) A cause for dissolution stipulated in the partnership has occurred.

（三）全体合伙人决定解散；

(iii) All the partners decide to dissolve the partnership;

（四）合伙人已不具备法定人数；

(iv) The number of partners no longer meets legal requirement;

（五）合伙协议约定的合伙目的已经实现或者无法实现；

(v) The partnership purpose prescribed by the partnership agreement has been accomplished, or is not capable of being accomplished;

（六）被依法吊销营业执照；

(vi) The business license of the partnership is revoked in accordance with the law;

（七）出现法律、行政法规规定的合伙企业解散的其他原因。

(vii) Any other cause for dissolution of the partnership as stipulated by law or administrative regulations has occurred.

第五十八条  合伙企业解散后应当进行清算，并通知和公告债权人。

Article 58 Upon dissolution of the partnership, liquidation shall be conducted, and the creditors shall be notified through notice or public announcement.

第五十九条  合伙企业解散，清算人由全体合伙人担任；未能由全体合伙人担任清算人的，经全体合伙人过半数同意，可以自合伙企业解散后十五日内指定一名或者数名合伙人，或者委托第三人，担任清算人。

Article 59 Where the partnership is dissolved, the liquidating members shall be composed of all the partners; where not all the partners are able to serve as liquidating members, upon consent by a majority of the partners, one or more partners may be designated, or a third person may be appointed, to serve as the liquidating member(s) within 15 days of the dissolution of the partnership.

十五日内未确定清算人的，合伙人或者其他利害关系人可以申请人民法院指定清算人。

Failure to appoint the liquidating member(s) shall entitle the partners or other interested persons to petition the People's Court for appointment of the liquidating member(s).

第六十条 清算人在清算期间执行下列事务：

Article 60 The liquidating member(s) shall carry on the following affairs during the liquidation:

（一）清理合伙企业财产，分别编制资产负债表和财产清单；

(i) identifying the partnership assets, and preparing a balance sheet and a schedule of assets separately;

（二）处理与清算有关的合伙企业未了结的事务；

(ii) settling unfinished partnership affairs which are related to liquidation;

（三）清缴所欠税款；

(iii) making full payment of taxes owed;

（四）清理债权、债务；

(iv) sorting out the partnership's creditor's rights, and debtor's liabilities;

（五）处理合伙企业清偿债务后的剩余财产；

(v) disposing of the remaining assets of the partnership after full payment of debts;

（六）代表合伙企业参与民事诉讼活动。

(vi) participating in civil suits in the behalf of the partnership.

第六十一条 合伙企业财产在支付清算费用后，按下列顺序清偿：

Article 61 After payment of liquidating expenses, the remaining property shall be distributed in the following order:

（一）合伙企业所欠招用的职工工资和劳动保险费用；

(i) the wages and labor insurance expense owed to the workers hired by the partnership.

（二）合伙企业所欠税款；

(ii) taxes owed by the partnership;

（三）合伙企业的债务；

(iii) debts owed by the partnership;

（四）返还合伙人的出资。

(iv) redemption of the capital

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