我国破产法试行已近十年，在这期间，我国的破产案件从无到有，数量逐年大幅度增多。尽管实施企业破产制，对于建立现代企业制度，优化资本结构等功不可没，然而在实施破产制近十年实践中，也同时产生了一些新型的违法犯罪现象，其中假借破产之名，行逃债废债之实现象更为多见 Our bankruptcy law has been put into trial for nearly ten years. During this period, the number of bankruptcy cases in our country has grown from nothing to a substantial increase year by year. Although the implementation of corporate bankruptcy system, for the establishment of a modern enterprise system, optimize the capital structure and other achievements, but in the practice of bankruptcy nearly a decade of practice, but also produced some new types of illegal and criminal phenomenon, which under the guise of bankruptcy, Realization of debt is more common