企业未经清算不能办理注销登记？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	企业未经清算不能办理注销登记？
释义	律师分析：公司申请破产后需要进行清算，清算组结束工作之后，将股东会及有关机关确认的清算报告报送公司登记机关，申请注销公司登记。未清算是不能完成注销程序的【法律依据】：《中华人民共和国公司法》第一百八十八条公司清算结束后，清算组应当制作清算报告，报股东会、股东大会或者人民法院确认，并报送公司登记机关，申请注销公司登记，公告公司终止。
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