虚假破产罪若干问题研究

虽然《刑法修正案（六）》对构成虚假破产罪主体的公司、企业没有任何限制性规定,但从立法精神上来看,虚假破产罪的主体应当只能是法人公司、企业。虚假破产罪的行为内容不仅包括隐匿财产、承担虚构的债务或者以其他方法转移、处分财产行为,至少还应当包括申请启动破产程序的行为。认定虚假破产罪要注意其与妨害清算罪以及非虚假破产的普通逃债行为的区别。

The Research on Some Problems of False Bankruptcy Crime

Though there are not restrictive regulation about the companies and enterprises of the main body of false bankruptcy crime the sixth Amendment to Criminal Law,from the legislation spirit the main body can only be the incorporated companies or enterprises.The action content of false bankruptcy crime include not only hiding property,undertaking fictitious debts or the behaviors of property delivery and disposition but also the behaviors of bankruptcy application.The determination of false bankruptcy crime sho...