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破产欺诈犯罪立法研究
引用本文:行江,王杨. 破产欺诈犯罪立法研究[J]. 湖北警官学院学报, 2008, 21(2): 31-37
作者姓名:行江  王杨
作者单位:安徽大学,法学院,安徽,合肥,230039;安徽大学,法学院,安徽,合肥,230039
基金项目:安徽大学人才队伍建设经费资助。
摘    要:破产欺诈犯罪,是破产犯罪中最为严重、最为典型的犯罪。英美法系和大陆法系的很多国家都做了规定。在我国大陆,破产欺诈犯罪可以适用的罪名是刑法第162条妨害清算罪,和《刑法修正案(六)》第六条的虚假破产罪。本文通过考察国外立法,以期对我国立法完善有所帮助。

关 键 词:破产欺诈犯罪  妨害清算罪  虚假破产罪

Research on legislation of the crime of bankruptcy fraud
Xing Jiang,Wang Yang. Research on legislation of the crime of bankruptcy fraud[J]. JOurnal of Hubei University of Police, 2008, 21(2): 31-37
Authors:Xing Jiang  Wang Yang
Affiliation:Xing Jiang,Wang Yang(Anhui University,Hefei 230039,China)
Abstract:The crime of bankruptcy fraud is the most serious and typical crime of the bankruptcy act,which is stipulated by many countries in Continental legal System and Common law System.In Chinese Criminal Law,interference of the accounts settlement is stipulated in the article 162 and the crime of false bankruptcy is added in criminal law bill for amendment(6).The article analyzes foreign legislation in order to give some suggestion to the crime of bankruptcy fraud.
Keywords:the crime of bankruptcy  interference of the accounts settlement  the crime of false bankruptcy  
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