摘要
破产程序作为一种共同强制执行制度,确保众多债权人的财产性权益能够获得最大程度满足,破产人的隐匿、毁弃财产或脱产行为攻击众多债权人的财产利益和破产程序,造成的侵害极为广大,属于严重的经济财产类犯罪。我国刑法修正案(六)明确规定了与破产法相衔接的欺诈破产罪,应当准确加以理解。
The bankrupt procedure is a kind of common compulsory execution system. It ensures that the numerous creditor of properties rights can acquire the biggest satisfaction. The bankrupt person ＇ s concealment, the ruining to the property or taking off the property and the behavior attack the benefits of the produce numerous creditors and the bankruptcy procedures, so the result of violating is extremely large, It belongs to serious economic property crime. The penal code of our country should rule definitely, so as to connect up properly with the bankrupt law.
出处
《河南省政法管理干部学院学报》
2007年第2期65-68,共4页
Journal of Henan Administrative Institute of Politics and Law
关键词
破产制度
欺诈破产
欺诈破产罪
立法安排
the bankruptcy system
the cheat bankruptcy
the cheat bankrupt offense
law making
