(1) can be divided into two categories according to the legal person qualification. One is a specialized institution with legal person status registered by the industrial and commercial department, which undertakes bankruptcy liquidation business within the approved scope and undertakes corresponding rights and obligations; Second, the bankruptcy liquidation group, an intermediary organization with no legal person status and composed of personnel from several professional institutions such as law firms, accounting firms and asset appraisal firms, is a loose temporary organization. According to the qualification of a person without capacity, the civil compensation for losses caused by the infringement of the liquidation group is mainly considered. For the bankruptcy liquidation group of the second kind of intermediary institutions, the remuneration and income generated by the liquidation members shall be returned to the dispatched office; If losses are caused by members of the liquidation group intentionally or negligently, the liquidation group shall bear the losses by itself. After assuming the responsibility, the liquidation group may claim compensation from the agency that caused the loss. (2) The objects of bankruptcy liquidation accepted by the bankruptcy liquidation group should also be divided into two categories: one is the traditional bankruptcy liquidation group; The second is the bankruptcy liquidation group composed of intermediaries. According to the current bankruptcy law, it is better for the state-owned enterprises to be bankrupted by the government and competent departments, which mainly involves a series of historical burdens such as social stability, employee placement and labor security, and must be guaranteed by the government. For general limited liability companies, joint-stock companies and foreign-funded companies, which do not involve the above historical burdens, the bankruptcy liquidation group composed of intermediaries should be adopted for bankruptcy liquidation, which can ensure the liquidation quality and improve the liquidation efficiency. However, in order to ensure the liquidation quality of the traditional liquidation group, it can be required that the liquidation business in bankruptcy be repackaged by the traditional liquidation group to the intermediary liquidation group for liquidation, and cooperate with each other to ensure the liquidation quality. Bankruptcy liquidation itself is a highly professional job, which requires relevant professionals to have qualifications. Bankruptcy liquidation service is a new service organization for bankrupt enterprises. It has not appeared for a long time, and there is no relevant law to bind it for the time being. Therefore, it is believed that the supervision and management of such companies will be a key issue for the state.