破产欺诈的法律规制:以类型化为视角  

Legal Regulation of Bankruptcy Fraud:From the Perspective of Typology

作　　者：张勇[1] Zhang Yong

机构地区：[1]华东政法大学刑事法学院

出　　处：《社会科学辑刊》2022年第4期79-88,共10页Social Science Journal

基　　金：国家社会科学基金项目(19BFX074)。

摘　　要：我国破产法面临最新修改,在实践中存在破产欺诈及破产逃债难题。破产欺诈与民事可撤销及无效行为紧密相关,也存在差别。破产法益包括秩序法益和个人法益,且存在不同的法益类型形态,秩序法益可还原为个人法益,根据个人法益实际所受侵犯程度,确定将破产秩序法益纳入刑法保护范围。刑法中主要涉及虚假破产罪、妨害清算罪、虚假诉讼罪及隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪。对于破产欺诈侵权与犯罪行为,应在把握犯罪构成要件的基础上,综合适用各部门法,以实现刑民(行)衔接,破解破产逃债难题;破产立法修改应确立个人破产免责制度并限制适用,完善破产欺诈法律规制体系。China’s bankruptcy law is facing the latest revision.In practice,there are problems of bankruptcy fraud and bankruptcy debt evasion.Bankruptcy fraud is closely related to civil revocable and invalid acts,and there are also differences.Bankruptcy legal interests include order legal interests and individual legal interests with different types of legal interests.Order legal interests can be restored to individual legal interests.According to the actual degree of infringement of individual legal interests,it is determined to include bankruptcy order legal interests into the scope of criminal law protection.The criminal law mainly involves the crime of false bankruptcy,the crime of obstructing liquidation,the crime of false litigation,the crime of concealing,deliberately destroying accounting vouchers,accounting books and financial accounting reports.For the bankruptcy fraud,tort and criminal acts,we should comprehensively apply various laws on the basis of grasping the constitutive elements of the crime,so as to realize the connection between the criminal and the civil,and solve the problem of bankruptcy and debt evasion.The revision of bankruptcy legislation should establish the individual bankruptcy exemption system and restrict its application in order to improve the legal regulation system of bankruptcy fraud.

关 键 词：破产欺诈 虚假破产 破产逃债 破产免责 

分 类 号：D922.291.92[政治法律—经济法学]