摘要
完善的破产刑事责任规范对于保障破产法实施至关重要。在个人破产制度建构背景下,我国现行刑法中的破产犯罪规范在犯罪主体、客观行为等方面均存在不足。刑法应修改调整现行破产犯罪规则,对破产过程中个人债务人、债权人以及依法执行破产事务人员可能存在的滥用与不当行为做出全面规范。
Perfect bankruptcy criminal liability norms are very important to the implementation of bankruptcy law.Under the background of the construction of personal bankruptcy system,there are deficiencies in the legal rules of bankruptcy crime in China’s current criminal law in terms of subject of the crime and objective behavior,etc.In the criminal law,the current bankruptcy crime rules need to be revised and adjusted for a normative framework of bankruptcy crime to regulate the possible abuse and misconduct of individual debtors,creditors and personnel executing bankruptcy affairs in accordance with the law.
基金
国家社会科学基金一般项目“我国中小企业重整制度重构研究”(项目批注号21BFX093)的阶段性研究成果。
关键词
个人破产
破产犯罪
破产欺诈
personal bankruptcy
bankruptcy crime
bankruptcy fraud