论虚假破产罪的构成及认定

发布时间：2018-01-04 21:12

本文关键词：论虚假破产罪的构成及认定　出处：《吉林大学》2015年硕士论文　论文类型：学位论文

【摘要】：公司、企业成立制度简易便捷趋势的发展，加之越来越激烈的市场经济竞争，公司、企业利用破产免责制度来逃避债务的欺诈行为越来越多。从世界各国的刑事立法来看，市场经济越是成熟的国家破产犯罪的立法越是完善，刑法对破产欺诈行为进行规制已然成为一种趋势。虚假破产罪在我国刑法中确立的比较晚，对该罪的犯罪构成及司法认定的研究并不多。破产行为本身是在市场竞争作用下的一种优胜劣汰，是市场经济发展的必然结果。所以企业在正常经营下的破产行为在法律规定下可以免责。但对于人为制造出来的破产不是正常的经济行为，需要刑法进行规范。本文对虚假破产罪按照虚假破产的构成要件到司法认定及相似罪名比较的逻辑顺序进行分析，力求在司法实践中能准确的判定虚假破产行为并定罪量刑。对虚假破产罪进行概说，本文解读了虚假破产罪的概念，破产犯罪的立法模式，虚假破产罪的立法沿革，从中对虚假破产罪有一个整体的认识。本文认为，虚假破产罪的客体是复杂客体，即破产秩序，债权人或者其他人的利益，其中破产秩序在复杂客体中处于主要地位。客观方面，在行为方式上除了具有非法转移、处分财产的行为外，还必须具有申请破产(或者在债权人申请破产的情况下，债务人提供虚假的财务报表、债权债务清单以减少破产财产)的行为。虚假破产罪属于结果犯，危害结果的发生是判定犯罪成立的重要依据。犯罪主体是具有法人资格的公司、企业，本罪是纯正的单位犯罪，但刑法明文规定刑事责任的承担者是直接责任人员，具有法人资格的单位免于刑罚。行为主体在主观上希望危害结果发生，并且对明知的结果发生具有很强的期待性，属于直接故意。虚假破产罪是结果犯，不是目的犯，，在司法实践中容易因法律条文的规定，即逃避债务为目的，而误认为成目的犯，但目的的实现与否并不是该罪成立的必要条件。对在司法认定中的一些问题进行分析。虚假破产罪存在犯罪的未完成形态，在认定刑事责任时，因为该违法行为未造成法定的严重后果，不进行定罪处罚。对于犯罪的共犯及罪数问题进行分析及如何进行处断。对于公司、企业在“真实破产”的情形下该如何认定，笔者持肯定观点，即在这样的情形下，行为人实施了破产欺诈的行为，同时也造成了法定的后果，虚假破产罪是成立的。虚假破产罪确立不久，对于行为人实施的虚假破产行为在实践中容易与一些相似罪名发生混淆，在这部分笔者将本罪与妨害清算罪，诈骗罪，职务侵占罪、贪污罪，私分国有资产罪进行比较，便于在司法实践中准确认定犯罪行为。
[Abstract]:The company, the development trend of the enterprise set up the system of simple and convenient, coupled with increasingly fierce market competition, companies, enterprises use the bankruptcy exemption system to evade debts fraud more and more. From the point of view of the criminal legislation of various countries, the market economy is more mature countries bankruptcy crime legislation is more perfect, the criminal law of bankruptcy fraud regulation has become a trend. The establishment of false bankruptcy crime in the criminal law in our country is relatively late, there are not many studies on the crime and judicial cognizance of the crime of bankruptcy. The act itself is a survival of the fittest in the competition in the market, is the inevitable result of the development of market economy. So the bankruptcy act in the normal operation of the enterprise under the law can be exempted from liability. But for man-made out of bankruptcy is not a normal economic behavior, need to regulate the criminal law. In this paper, the crime of false bankruptcy According to the logical sequence of the constitutive requirements of false bankruptcy to the comparison between judicial identification and similar accusation, we strive to accurately determine the behavior of false bankruptcy in the judicial practice, and determine the crime and sentencing.
Of the crime of false bankruptcy, this article interprets the concept of the crime of false bankruptcy, bankruptcy crime legislation, legislative history of the crime of false bankruptcy, from the crime of false bankruptcy as a whole understanding. This paper argues that the object of the crime of false bankruptcy is a complex object, namely the bankruptcy order, creditors or other people's interests among them, the bankruptcy order is in the main position in the complex object. The objective aspect, in behavior besides the illegal transfer of property disposition behavior, must also be filed for bankruptcy (or the creditors apply for bankruptcy cases, providing false financial statements, the debtor debt list to reduce the bankrupt property) behavior. The crime of false bankruptcy crime belongs to the results, the dangerous result is the important basis to judge the crime. The subject of the crime is has the legal personality of the company, the enterprise, the crime is the unit crime, but The criminal law criminal responsibility is directly responsible personnel, units with legal personality from punishment. Actors want to harm result in subjective, and if the results occur with very strong expectations, is a direct intentional crime of false bankruptcy. As a result of crime, not absichtsdelikte, easy due to legal provisions the provisions in the judicial practice, that is to evade the debt for the purpose of absichtsdelikte and mistake, but the necessary conditions for the realization of the aim of whether or not the crime.
Some of the problems in the judicial determination of the crime of false bankruptcy are analyzed. The unfinished crime, the criminal liability, because the illegal behavior did not cause serious consequences of statutory, not convicted and punished for the crime and the accomplice problem analysis and how to break. For companies, enterprises how to identify the "real bankruptcy case, the author agrees that, in such circumstances, the implementation of the act of bankruptcy fraud behavior, also caused the legal consequences of the crime of false bankruptcy is established. The false bankruptcy crime of false bankruptcy behavior established, for the behavior of the implementation is easy with similar charges confusion in practice, the author in this part of the crime and crime of disrupting liquidation, fraud, embezzlement, embezzlement, compares the crime of dividing up state-owned assets, to be accurate in judicial practice Cognizance of a criminal act.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D924.33

【相似文献】