摘要
《中华人民共和国企业破产法》刚刚施行,《刑法修正案(六)》第6条在原刑法162条基础上增加了一条内容,将虚假破产行为首次列入刑法规定。本文认为,破产犯罪不仅侵犯债权人的财产权,而且对于经济秩序和经济结构都产生危害,文章在分析我国破产犯罪行为及其竞合关系的基础上指出,当前应结合我国刚刚施行的破产法,对破产行为的刑法抗制在立法上进行进一步完善。
Right after the enforcement of bankruptcy law of P.R.C,article 6 of the sixth amendment of criminal law increased one clause to article 162b,which listed bankruptcy fraud into the regulations of criminal law for the first time.In author's opinion,bankruptcy crimes not only infringe the property right of creditor,but also do harm to economic order.After analyzing actions of bankruptcy crime and the concurrence of related articles of law,the author pointed out that we should combine criminal law with bankruptcy law so as to perfect the regulations of bankruptcy crimes.
出处
《法学论坛》
北大核心
2007年第5期123-127,共5页
Legal Forum
关键词
破产犯罪
虚假破产
司法适用
刑法完善
crime of bankruptcy
bankruptcy fraud
judicial application
perfecting the criminal law
