虚假破产行为的刑法规制

发布时间：2018-03-26 18:44

本文选题：破产　切入点：破产欺诈　出处：《中国政法大学》2009年硕士论文

【摘要】： 伴随我国市场经济的迅猛发展,许多企业破产现象层出不穷,这是优胜劣汰的市场经济规律发挥作用的必然结果,是正常的经济现象。企业陷入资不抵债的状态,不仅导致债权人的债权长期得不到清偿,也使债务人背负上沉重的债务负担,为了有效的解决债权人与债务人的上述难题,在债务人与债权人的利益之间形成平衡,破产制度应运而生。然而,社会上出现的大量企业假破产、真逃债的现象,极大的冲击了建立在诚实信用基础上的破产制度,颠覆了破产制度赖以生存的基础,极大的危害了债权人的利益,扰乱了国家的管理秩序,造成了社会信用危机。本文中,笔者以比较和实证研究的方法对虚假破产罪进行了比较深入研究,对我国刑法第162条之二规定的虚假破产罪进行了检讨,并指出了我国刑法在虚假破产罪的规定上存在的问题,进而提出了相应的完善立法建议。本文分三个部分对虚假破产罪进行阐述。第一部分,虚假破产行为的刑法规制概述;第二部分,虚假破产罪的行为样态;第三部分,我国虚假破产罪的立法缺陷与完善;结论部分是对全文观点的进一步提炼和总结。首先,笔者从虚假破产行为的历史沿革入手,在整体上阐明虚假破产行为在国内外的立法现状的基础上,揭示出虚假破产行为的社会危害性,得出我国从刑法上对虚假破产行为进行规制的必要性,力求为我国刑法对虚假破产罪的完善提供理论依据。其次,笔者对虚假破产罪的行为样态进行了解析,并结合破产法以及经济法、商法中的规定详细阐述了虚假破产罪在客观行为方面的含义与具体表现。虚假破产罪在客观方面的行为属于复合行为,即实施隐匿财产、承担虚假的债务以及以其他方式转移、处分财产的先行行为与向法院申请破产的后续行为。重点分析了以其他方式转移、处分财产的行为的表现方式,认为该种行为方式主要包括无偿转让财产的行为、以明显不合理的价格进行交易的行为、对没有财产担保的债务提供财产担保的行为、对未到期的债务提前清偿等行为。对虚假破产行为实施期间进行了界定,认为法院受理破产申请并宣告进入破产清算程序之日是虚假破产罪与妨害清算罪区分的关键,只要行为人在上述期间之前实施隐匿财产、承担虚假的债务或者以其他方式转移处分财产的行为的均可能成立虚假破产罪。同时对虚假破产犯罪行为与其他犯罪行为作了必要的区分,主要区分虚假破产犯罪与妨害清算罪,以及虚假破产行为与实施隐匿、故意销毁会计凭证、会计账簿、财务会计报告,资产负债表、财产清单行为。最后,笔者重点分析了虚假破产罪犯罪主体、犯罪既遂标准的认定、虚假破产罪犯罪时间的认定以及构成虚假破产罪的成立是否要求“严重损害债权人或者其他人的利益”的问题。认为本罪的犯罪主体不限于实施虚假破产的公司、企业,还包括在真破产的过程中实施隐匿财产、虚构债务或者承担虚假的债务、以其他方式实施的转移公司、企业的财产的行为的公司、企业。本罪属于行为犯,公司、企业只要实施了施隐匿财产、虚构债务或者承担虚假的债务、以其他方式实施的转移公司、企业的财产的先行行为与向法院申请破产的后续行为就成立本罪。本罪成立始于从公司、企业实施隐匿财产、虚构债务或者承担虚假的债务、以其他方式实施的转移公司、企业的财产的行为之时,终结于法院受理破产申请并宣告进入破产程序之日。成立本罪不要求“严重损害债权人或者其他人的利益”,并对上述问题进行了完善。
[Abstract]:With the rapid development of the market economy of our country , many enterprises have gone bankrupt , which is the inevitable result of the market economy law of the inferior jigging , which is the normal economic phenomenon .

In this paper , the author makes a comparative study on the crime of false bankruptcy by means of comparison and empirical research , and reviews the false bankruptcy crime stipulated in Article 162 bis of our country ' s criminal law , and points out the problems existing in the provisions of the crime of false bankruptcy in our country , and then puts forward the corresponding legislation suggestion .

This thesis is divided into three parts : the description of the crime of false bankruptcy , the first part , the summary of the punishment regulation system of the false bankrupt act , the second part , the behavior pattern of the false bankruptcy crime , the third part , the legislative defect and the perfection of the false bankruptcy crime in our country , and the conclusion part is the further refinement and summary of the full - text view .

Firstly , the author starts with the historical evolution of the false bankrupt behavior , and makes out the social harmfulness of the false bankruptcy behavior on the basis of the current legislation of the false bankrupt behavior , and concludes that the necessity of the regulation of the false bankrupt behavior in the criminal law of our country is to provide the theoretical basis for the perfection of the crime of false bankruptcy in our country .

Secondly , the author analyzes the behavior pattern of false bankruptcy crime , and expounds the meaning and concrete performance of false bankruptcy crime in objective behavior combining with bankruptcy law and economic law and commercial law .

In the end , the author analyzes the subject of the crime of false bankruptcy , the cognizance of the crime , the cognizance of the crime time of the false bankruptcy crime and whether the establishment of the crime of constituting the false bankruptcy requires " seriously damage the creditors or the interests of other people " . The crime belongs to the company and the enterprise which carries out the concealment property , fictitious debts or assumes the false debt . In other ways , the act of transferring the property of the company and the enterprise shall end at the date when the court accepts the bankruptcy petition and declares that it enters the bankruptcy procedure . The crime is not required to " seriously damage the interests of the creditors or others " , and the above - mentioned problems have been perfected .

【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D924.3

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