摘要
到目前为止还没有一套完整的、行之有效的反破产欺诈法律制度,对破产欺诈方面的规定及处理只是散见于相关法律之中,这些规定无论是从内容本身还是从具体操作上来说,都存在很大的缺陷。因此,实践中"假破产,真逃债"等一系列破产欺诈行为比较突出。为避免破产案件中欺诈行为,有必要汲取发达市场经济国家的经验,逐步完善企业破产法律法规,尤其是完善反破产欺诈法律制度,加大执法力度,以有效制止破产欺诈行为的泛滥。
So far, there has been no complete and practical legal system against bankruptcy in our country. Some of its regulations and handlings are occasionally seen in related law. There exists a great flaw whether for the content itself or for the specific operation. As a result, a series of bankruptcy actions have been Prominent in practice called 'Bogus Bankruptcy, Genuine debt-escaping'. In order to evade the defrauded actions of bankruptcy cases, it is necessary for us to absorb the experience of the market economy from the developed countries, and gradually implement the bankruptcy Act in the enterprise, especially for the anti-bankruptcy cheated law system .We should broaden the law-carrying steps so as to ban the overflowing of the swindles actions in an effective way.
出处
《湖北民族学院学报(哲学社会科学版)》
2002年第5期53-55,78,共4页
Journal of Hubei Minzu University:Philosophy and Social Sciences
关键词
破产
破产欺诈
无条件免责
民事补救
刑事责督
bankruptcy bankruptcy fraud
unconditional free duty compensation for the civil affairs
executive liability