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破产经历了从有罪到无罪再到部分有罪的演变。增设虚假破产罪,标志着我国破产犯罪惩罚体系基本形成。虚假破产罪的客体是复杂客体,客观方面的行为是复合行为,具有手段行为并进入破产程序,行为要素即齐备;该罪应属自然人犯罪,外部单位或人员可以成为共犯;该罪的主观方面是直接故意,为完善破产犯罪体系,建议增设过失破产罪。破产法规定的无效行为,绝大多数属于虚假破产罪的行为方式,其中五种可撤销行为作为该罪的行为方式,有临界期限制。该罪与妨害清算罪区分的关键在于是否进入清算程序,因而必须正确认定罪数。
Bankruptcy has gone from guilty to innocent to partially sinful evolution. The addition of false bankruptcy crimes marks the basic formation of the system of punishment for bankruptcy crimes in our country. The object of false bankruptcy crime is a complex object, and the objective acts are compound acts, possessing the means and behaviors and entering into the bankruptcy procedure, and the elements of conduct are all ready. The crime should be committed by a natural person and the external unit or person can be an accomplice. The subjective aspect of the crime Is directly intended to improve the bankruptcy crime system, it is recommended to add negligence bankruptcy. The overwhelming majority of the invalid acts stipulated in the bankruptcy law belong to the act of false bankruptcy. Among them, the five kinds of repellable acts as the mode of conduct of the crime have the limit of the critical period. The key difference between this crime and the crime of impeding liquidation is whether to enter the liquidation process, and therefore the number of crimes must be correctly established.