Research on Legislation of the Crime of Bankruptcy Fraud
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摘要: 破产欺诈犯罪是破产犯罪中最严重、最典型的犯罪。英美法系和大陆法系的很多国家都做了规定。在我国大陆,破产欺诈犯罪可以适用的罪名是刑法第162条妨害清算罪,和《刑法修正案(六)》第六条的虚假破产罪。通过考察国外立法,以期对我国立法完善有所帮助。Abstract: The crime of bankruptcy fraud is the most serious and typical crime of the bankruptcy act, which is stipulated by many countries in Continental legal System and Common law System.In Chinese Criminal Law, interference of the accounts settlement is stipulated in the article 162 and the crime of false bankruptcy is added in "criminal law bill for amendment (6) ".The article analyzes foreign legislation in order to give some suggestions to the crime of bankruptcy fraud.
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