中华人民共和国合伙企业法 LAW OF THE PEOPLES REPUBLIC OF CHINA ON PARTNERSHIP ENTERPRISES

ority as stipulated in this Law， or conceals major facts or omits important information in the liquidation report submitted， shall be ordered to make corrections.

　　Article 74 Any partner acting as a liquidator who seeks illegal income or seizes the partnership property in conducting liquidation shall be ordered to return the income or property to the partnership enterprise. If a crime has been constituted， criminal liability shall be investigated according to law.

　　A liquidator authorized by partners who commits the act stipulated in the preceding paragraph shall be ordered to return the income or property to the partnership enterprise and shall bear the liability for compensation according to law. If a crime has been constituted， criminal liability shall be investigated according to law.

　　Article 75 Any liquidator who， in violation of the provisions of this Law， conceals or transfers the partnership property， makes false entries in the balance sheet or in the detail inventory of property， or distributes the partnership property before paying off debts， shall be ordered to make corrections. If losses have been caused to the creditors， the offender shall bear liability for compensation according to law. If a crime has been constituted， criminal liability shall be investigated according to law.

　　Article 76 A partner breaking the partnership agreement shall bear liability for the breach according to law.

　　If a dispute over the performance of the partnership agreement arises， partners may settle it through consultation or mediation. If partners are unwilling to settle their dispute through consultation or mediation， or if consultation or mediation is unsuccessful， they may， in accordance with the arbitration clause provided in the partnership agreement or a written arbitration agreement reached by the partners afterwards， apply to an arbitration body for arbitration. If no arbitration clause is provided in the partnership agreement， and a written arbitration agreement is not reached afterwards， the partners may bring a lawsuit to a people's court.

　　Article 77 Administrative organs concerned and their personnel who， in violation of the provisions of this Law， abuse their powers， engage in malpractices for personal gains， take bribes or infringe over legitimate interests of partnership enterprises， shall be given disciplinary sanctions according to law. If a crime has been constituted， criminal liability shall be investigated according to law.

　　Chapter IX Supplementary Provi

sions

　　Article 78 This Law shall come into force on August 1， 1997

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