企业破产法出台后的四年时间里,刑法中关于破产犯罪的规定迟滞不前。本文通过对破产犯罪客体的重新定位,对破产犯罪时间和情节,主体范围的明晰化分析,以及破产犯罪主观方面的考量,架构破产犯罪的犯罪构成基本框架。 In the four years since the bankruptcy law was introduced, the criminal law provisions on bankruptcy have lagged behind. This article, through the repositioning of the object of bankruptcy crime, clarifies the time and plot of the bankruptcy crime, the scope of the subject and the subjective aspects of the bankruptcy crime, constitute the basic framework of the crime of bankruptcy.