妨害清算罪若干法律问题探析

Analysis of Some Legal Problems on Crime of Interference in Liquidation

公司法修改后,妨害清算罪在刑法上的地位凸显。但妨害清算罪的刑法规定存在不足,有些概念还处于理论上的模糊状态,严重影响了该法条的法律效用,也使实践中存在的大量妨害清算行为得不到刑法的处置。因此,有必要对妨害清算罪的刑法条文进行语言学上的辨析,对妨害清算主体和清算期间进行理论上的深入探讨。

After revising Corporation Law, the status of crime of interference in liquidation becomes more important in criminal law. But there are some shortcomings in the provisions of the criminal law, and some concepts are still in the vague state. All these seriously influence the legal effectiveness of the provisions. So that massive behavior of interference in liquida- tion is not gotten criminal disposal. The provisions of crime of interference in liquidation need to be analyzed urgently in linguis- tics. The subject of interference in liquidation and the period of liquidation are discussed deeply in theory.