Article 37 the liquidation group shall , within 5 days after its establishment , inform the relevant authorities concerning the administration departments of industry and commerce , tax , labor and social security in writing of the liquidation procedure and conditions 第三十七条清算组应当自成立后5日内将公司开始清算程序的情况书面通知工商行政管理、税务、劳动与社会保障等有关部门。
Article 38 the liquidation group shall , within 1 month from the date of establishment , appoint an accounting firm pursuant to the requirements of circ to conduct auditing , and shall deliver an auditor ' s report to circ within three months from the date of appointment 第三十八条清算组应当自成立之日起1个月内聘请符合中国保监会要求的会计师事务所进行审计；自聘请之日起3个月内向中国保监会提交审计报告。
Article 24 : the liquidation committee composed of personnel from relevant departments and agencies or an intermediary organization established in accordance with the law , such as a law firm , accounting firm , bankruptcy liquidation firm , etc . may serve as administrator 第二十四条?管理人可以由有关部门、机构的人员组成的清算组或者依法设立的律师事务所、会计师事务所、破产清算事务所等社会中介机构担任。
Article 184 where any company is dissolved according to the provisions of article 181 ( 1 ) , ( 2 ) , ( 4 ) or ( 5 ) of this law , a liquidation group shall be formed , within fifteen days as of the occurrence of the causes of dissolution , to carry out a liquidation 第一百八十四条公司因本法第一百八十一条第（一）项、第（二）项、第（四）项、第（五）项规定而解散的，应当在解散事由出现之日起十五日内成立清算组，开始清算。
Article 187 the liquidation group shall , after liquidating the properties of the company and producing balance sheets and checklists of properties , make a plan of liquidation , and report it to the shareholders ' meeting or the shareholders ' assembly or the people ' s court for confirmation 第一百八十七条清算组在清理公司财产、编制资产负债表和财产清单后，应当制定清算方案，并报股东会、股东大会或者人民法院确认。
Article 188 if the liquidation group finds that the properties of the company is not sufficient for clearing off the debts after liquidating the properties of the company and producing balance sheets and checklists of properties , it shall file an application to the people ' s court for bankruptcy 第一百八十八条清算组在清理公司财产、编制资产负债表和财产清单后，发现公司财产不足清偿债务的，应当依法向人民法院申请宣告破产。
Article 70 if a commercial bank is dismantled because of a revoke of its business license , the people ' s bank of china should , in accordance with law , set up a group for settling accounts in time , and pay its debts such as the principal and interest of deposits in time according to the plan for accounts settlement 第七十条商业银行因吊销经营许可证被撤销的，中国人民银行应当依法及时组织成立清算组，进行清算，按照清偿计划及时偿还存款本金和利息等债务。
Article 207 where the liquidation group fails to submit a liquidation report to the company registration authority according to the provisions of the present law , or where any important fact is concealed or there is any important omission in the liquidation report it submits , it shall be ordered by the company registration authority to make corrections 第二百零七条清算组不依照本法规定向公司登记机关报送清算报告，或者报送清算报告隐瞒重要事实或者有重大遗漏的，由公司登记机关责令改正。
Thirdly , on the procedure to trace and recover credit owned by the bankrupt and how to realise the estate , i propose that remedies available be proved according to the very credits and establishing the liquidator - centralized institution of treating the bankruptcy estates , furthermore lessen the respons bitities trereof the people ' s courts sustain 第三，分析了关于破产企业债权清收和财产变现的程序，针对不同应收债权情况提出了相应应对措施，提出建立以清算组为中心的财产处理组织原则，减少法院在处理财产上所负担的责任。
Article 36 the joint - equity or wholly - owned property insurance company whose dissolution has been approved by circ shall , from the date of receiving the approval document from circ , terminate any new business activities and hand in the license for conducting insurance business to circ and form a liquidation group within 15 days 第三十六条经中国保监会批准解散的合资、独资财产保险公司，应当自收到中国保监会批准文件之日起，停止新的业务经营活动，向中国保监会缴回经营保险业务许可证，并在15日内成立清算组。
