案件概述此案的特点在于,案件在调查至移交司法程序的过程中,发生了一次企业实际控制人破产、两次企业法人变更、三次公告送达行政执法文书,前后历时2年时间。案情的复杂性增加了移送司法部门的难度,对基层外汇局的法律素养和部门间的协调能力提出了较大挑战。调查过程中,外汇 Case Summary The case is characterized by the fact that in the course of the investigation and transfer of judicial proceedings, the case occurred in which a bankruptcy of the actual controller of the enterprise occurred, two changes of corporate juridical persons and three announcements served on the administrative law enforcement instruments, which lasted two years. The complexity of the case increases the difficulty of transferring the judicial department and poses a great challenge to the legal literacy of the SAFE and the coordination among different departments. During the investigation, foreign exchange