When the partnership is liquidated, if all its assets are insufficient to pay off its debts, each partner shall bear unlimited liability. From the point of view of the internal responsibility relationship of partners, the debts that the partnership enterprise's property is insufficient to pay off shall be paid off by the partners with the property other than their investment in the partnership enterprise according to the loss sharing ratio agreed in the partnership agreement; If the partnership agreement does not stipulate the proportion of loss sharing, each partner shall bear the repayment responsibility equally with the property invested in the partnership. When the amount of debts paid by a partner exceeds the amount that he should bear due to the incidental liability, he has the right to recover from other partners.