虚假破产罪的补辑路径——以“虚假破产行为”认定为中心  

Complementing Paths to False Bankruptcy:with the Focus on the Identification of the “Act of False Bankruptcy”

作　　者：付中华 FU Zhonghua(the Trial Supervision Division of the Supreme People’s Court of the People Republic of China;Civil,Commercial and Economic Law School,China University of Political Science and Law)

机构地区：[1]中国政法大学民商经济法学院 [2]最高人民法院

出　　处：《中国政法大学学报》2020年第4期81-93,207,208,共15页Journal Of CUPL

摘　　要：当前我国司法实践中虚假破产罪的入罪率处于低迷状态,主要源于虚假破产行为的认定存在缺陷。应当将破产失序作为认定虚假破产行为的基线:只要行为严重破坏破产制度,扰乱债务清偿关系等破产法律关系,就可认定为虚假破产行为。这里的"破产"不仅可解释为通过破产程序而实施的行为,亦应包括在破产程序中实施的行为。破产行为始于行为人不能清偿到期债务,并且资不抵债或明显缺乏清偿能力的状态。只有当逃避债务与债务人财产不当减少存在直接因果关系时,才能归入虚假破产罪的"逃避债务"的范畴。对罪名中的"虚假破产行为"应当作扩张解释,无论是破产无效行为、可撤销行为还是其他处分、转移财产等行为,都应当纳入虚假破产罪的行为方式。At present,the conviction of false bankruptcy in judicial practice in China remains at low rate due to the defects in the identification of the act of false bankruptcy.In this situation,bankruptcy disorder should be regarded as the baseline of identifying false bankruptcy:once the act seriously damages the bankruptcy system,disturbs the relations of liquidation of debt and other legal relations of bankruptcy,it shall be identified as false bankruptcy.The"bankruptcy"here can be interpreted not only as the act implemented through the bankruptcy procedure,but also as the act performed in the bankruptcy procedure.The starting point of bankruptcy shall be limited to the state that the actor is unable to clear off the maturing debts,and is insolvent or obviously lack solvency.Only when there is a direct cause-and-effect relationship between evasion of debt and the improper reduction of the debtor’s property,can it be identified"debt evasion"within the scope of the crime of false bankruptcy.Expanding interpretation shall be applied to"the act of false bankruptcy".Any act that is invalid bankruptcy,revocable or other actions of disposing and transferring property shall be regarded as criminal act of false bankruptcy.

关 键 词：虚假破产罪 欺诈破产 财产处置 虚假破产行为 

分 类 号：D922[政治法律—法学]