虚假破产罪疑难问题研究

发布时间：2018-06-03 22:20

本文选题：虚假破产 + 隐匿财产　；参考：《辽宁大学》2016年硕士论文

【摘要】：纵观我国1979年《刑法》,对虚假破产行为进行规制还处于空白状态,但随着市场经济的迅猛发展,实践中出现“假破产,真逃债”的情况,不但严重损害了债权人或其他人的合法权益,更是破坏了正常的社会经济秩序。如此,原有的妨害清算罪显然不能有效规制司法实践中出现的新情况,1979年《刑法》对虚假破产行为规制的空白也已然使《企业破产法》第一百三十一之规定束之高阁。为应对此种严峻局面,在2006年通过的《刑法修正案(六)》中增加了虚假破产罪这一罪名。从虚假破产罪的条文本身来看,采用了兜底条款和概括式的立法模式,使其具有高度的开放性和包容性,但也为本罪的理论分歧和实践困境埋下了伏笔。鉴于此,笔者选取了本罪的四个疑难问题进行深入研究。第一,本罪主体范围界定问题,通过对比分析和对特殊公司、企业形式主体资格的探讨,笔者认为本罪为纯正的单位犯罪,并且作为特殊公司、企业形式的分公司也有成为本罪适格主体的可能性。第二,本罪故意的理解问题,着重对故意内容的认识因素进行界定,并对目的犯之目的与故意之间的关系进行具体分析,得出本罪不存在过失犯,行为认识和结果认识都是本罪故意的内容,且两者之间具有因果关系,但犯罪目的不影响本罪成立的结论。第三,关于本罪客观行为的界定问题,笔者将其分为三个部分来论述,分别为兜底条款范围的界定、行为构造的认定以及行为时间的界定,并提出本罪为复行为犯,以兜底条款的立法模式规定行为方式有其先进性,但是在适用时需要司法解释加以调和,并且有必要以立法的模式增设适当的怀疑期。第四,本罪“实施虚假破产”的理解问题,通过对“虚假”、“破产”概念的剖析,从程序和实体两方面深入研究,建议对“虚假”和“破产”均做广义解释,并将“破产状态”纳入本罪之“破产”概念中。本文旨在通过分析虚假破产罪的四个疑难问题,以期对相关刑事司法指导和刑事立法的完善有所裨益。笔者针对每一个疑难问题,首先归纳各家之观点,然后对不同观点的优劣进行评析,最后结合我国的实际情况和国外立法的先进经验,提出适合我国国情的解决方案。除了对理论界争议较大的问题进行梳理和厘清,笔者还大胆提出应以立法的方式增加本罪的怀疑期,在内涵上将“破产状态”纳入本罪之“破产”概念中等观点。本文的创新之处在于辨析的内容不仅仅局限于犯罪的构成要件等对法条本身的解读,而是根据本罪在司法实践中遇到的疑难问题,有针对性地分析论述,并将研究视角放置于整个虚假破产罪中,最终提出相对可行的解决途径。
[Abstract]:Throughout the Criminal Law of 1979, the regulation of false bankruptcy is still in blank state, but with the rapid development of market economy, the practice of "false bankruptcy, really escape debt" situation, It not only seriously damages the legitimate rights and interests of creditors or others, but also undermines the normal social and economic order. Thus, the original crime of obstruction of liquidation obviously can not effectively regulate the new situation in the judicial practice, and the blank of the criminal law of 1979 on the regulation of false bankruptcy behavior has already shelved the provisions of "Enterprise bankruptcy Law" 131. In order to deal with this serious situation, the crime of false bankruptcy was added to the Criminal Law Amendment (VI) adopted in 2006. From the point of view of the provisions of the crime of false bankruptcy, it adopts the bottom clause and the general legislative model, which makes it highly open and inclusive, but it also lays the groundwork for the theoretical differences and practical difficulties of the crime. In view of this, the author selects the four difficult problems of this crime for in-depth study. First, the definition of the scope of the subject of this crime, through comparative analysis and the discussion of the qualification of special companies and enterprises, the author thinks that this crime is a pure unit crime, and as a special company, The branch of the enterprise form also has the possibility of becoming the subject of this crime. Second, the understanding of this crime intentionally, focusing on the intentional content of the cognitive factors are defined, and the purpose of the purpose and intention of the specific analysis of the relationship between the crime, it is concluded that there is no negligent crime. Both behavioral cognition and result cognition are intentional contents of the crime, and there is a causal relationship between them, but the purpose of the crime does not affect the conclusion of the establishment of the crime. Thirdly, about the definition of the objective behavior of this crime, the author divides it into three parts to discuss, namely, the definition of the scope of the bottom clause, the confirmation of the behavior structure and the definition of the time of the act, and puts forward that the crime is the crime of complex act. The legislative mode of "bottom clause" has its advanced nature, but it needs to be reconciled with judicial explanation when it is applied, and it is necessary to add a proper doubt period in the mode of legislation. Fourthly, through the analysis of the concept of "falsehood" and "bankruptcy", the author puts forward a broad interpretation of "falsehood" and "bankruptcy" from the two aspects of procedure and entity. And the "bankruptcy state" is brought into the concept of "bankruptcy" of this crime. The purpose of this paper is to analyze the four difficult problems of the crime of false bankruptcy, with a view to improving the relevant criminal judicial guidance and criminal legislation. In view of each difficult problem, the author first induces the various viewpoints, then evaluates the merits and demerits of the different viewpoints. Finally, combining with the actual situation of our country and the advanced experience of foreign legislation, the author puts forward the solution which is suitable for the national conditions of our country. In addition to sorting out and clarifying the controversial issues in the theoretical circle, the author also boldly proposes that the doubt period of this crime should be increased by legislation, and that the concept of "bankruptcy" should be included in the concept of "bankruptcy" in the connotation of the crime. The innovation of this paper lies in that the content of this article is not only limited to the interpretation of the law itself, such as the constitutive elements of the crime, but also analyzed and discussed pertinently according to the difficult problems encountered in the judicial practice of this crime. And put the research perspective in the whole false bankruptcy crime, and finally put forward a relatively feasible solution.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D924.3

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