题　名  破产犯罪研究  
作　者  刘延和  
作者单位  吉林大学,法学院,长春市 130012  
专　业  刑法学  
指导教师  何鹏  
学位级别  203  
馆藏索取号  2000002  
中文文摘  本文是关于破产犯罪基本理论和个罪的研究论文， 共分九章。?
本文主题是解决为什么要完善和怎样完善破产犯罪立法问题。 围绕这样一个中心， 本文在第一章对我国破产犯罪立法的必要性进行了阐述。 论述了危害破产制度行为的三种类型。 即诈欺债权人的实体犯罪、 妨害破产秩序的程序犯罪和清算组人员犯罪。 对诈欺类犯罪的客观表现进行了列举和剖析， 指出诈欺对象主要为国有商业银行， 这严重损害国有财产， 需要预防和打击。 同时， 我国已有的破产犯罪立法状况不能满足打击破产犯罪的需要。 刑法典中仅有两个罪名， 对其它危害行为则没有作犯罪规定。 而且已有的两个罪名规定的也不完善， 如妨害清算罪规定的太简单， 遗漏许多危害行为， 渎职破产罪主体仅限于国有公司企业， 其它所有制企业不能适用该罪处罚。 因为存在这些缺陷， 所以亟待完善破产犯罪立法。?
第二章论述了破产犯罪概念和犯罪总体构成的特征。 破产犯罪是危害破产制度的各种犯罪的总称， 是一类犯罪。 具体包括诈欺债权人的实体犯罪和妨害破产程序顺利实施的程序犯罪。 本文认为破产犯罪只适用于自然人， 而不适用于法人， 法人犯破产罪， 只能处罚其法定代表人和直接责任人员。 本文主张扩大破产主体范围， 准许自然人破产。?
第三章对国外破产犯罪立法情况作了述评。 西方发达国家破产犯罪立法已经搞了几百年， 在理论和实践上都达到了较深的层次。 本文查阅、 翻译了一些新的外文资料， 并汲取了国内已经取得的研究成果。本文对大陆法系和英美法系破产犯罪作了分别论述。 对大陆法系的诈欺破产罪、 过怠破产罪、 过失破产罪、 违反破产义务罪、 破产贿赂罪等各罪也分别评述， 提出了一些新的见解。 对英美法系中的美国和英国破产犯罪规定的特点也作了介绍和适当的评述。 研究国外破产犯罪是为了拓宽视野， 借鉴一些先进和科学的东西， 丰富和完善我国立法。?
第四章对完善我国破产犯罪提出构想。 主张在破产法修改时， 设置罚则惩处破产犯罪， 即在立法体例上搞附属刑事立法。 附属立法技术上要突破以往的原则性和比照性规范， 独立创制罪名设定刑罚幅度，适用上不再依附刑法条文。 在刑罚上， 倡导对破产犯罪使用广泛的资格刑， 以起到打击和预防作用。?
第五至第九章分别阐述了五种破产犯罪。 其中破产诈欺罪和造成企业破产罪两个罪名刑法１６２条和１６８条已经有所涉及， 但规定的还不完善。 本文主张破产诈欺罪除应当包括妨害清算罪的三项犯罪行为外， 还应当增加转移、 毁弃破产财产行为， 无偿转让财产行为， 非正常压价出售财产行为， 放弃债权行为， 捏造或者承认不实债权， 迟延破产申请并处分赊购商品行为， 以及隐匿、 损毁、 伪造、 涂改商业帐簿、 文件行为。 这些行为不仅发生在破产程序中， 而且发生破产宣告前的一定期间内也应视为犯罪。本文主张对逃避破产清算行为也应当依破产诈欺罪追究刑事责任。 逃避破产清算罪是指债务人不能偿还到期债务， 而擅自处分企业财产、 非法解散企业的行为。 这种行为具有明显诈欺债权人的意图， 给债权人带来的损害严重， 应当用刑罚的力量打击和预防。
对于造成企业破产罪， 刑法只适用国有企业法定代表人和直接责任人员因不负责任、 滥用职权和徇私舞弊造成企业破产亏损行为。 本文主张扩大主体适用范围， 所有企业或经济组织的法定代表人或负责人都可以成为本罪主体。 至于犯罪行为应当概括为挥霍、 浪费、 赌博、 轻率行为。 债务人因这些行为而致企业破产构成本罪， 国有企业的法定代表人和直接负责人员单独设立一款， 按照刑法１６８条从重处罚。?
本文主张新设立的三个罪名为庇护债权人罪、 违反破产义务罪、 破产受贿罪和破产行贿罪。 庇护债权人罪是债务人在破产前法定期间内或破产程序进行中， 对没有财产担保的债权提供财产担保， 对未到期的债务提前清偿或在进入破产程序后仍个别偿还到期债务的行为。 庇护债权人罪侵害的客体是债权人之间的公平受偿权， 是损害某一部分债权人利益， 不是为债务人自己获取非法利益， 这些都与诈欺破产罪损害全体债权人利益及为自己谋取非法利益有重大区别， 因此本文主张单独设立一罪， 而不再把这些犯罪行为和诈欺破产行为混淆。?
违反破产义务罪是债务人或有关人员违反自己应负说明义务、 提交相关报告义务、 移交财产义务和不得擅离职守义务， 妨害破产程序顺利实施的行为。 以往对这些行为都是按妨害民事诉讼行为处理， 采用拘留、 罚款、 拘传等强制措施， 但这些强制措施作用有限， 不能有效地惩治和预防这些违法犯罪行为， 因此需要追究刑事责任。?
破产受贿罪和破产行贿罪， 这是破产清算人、 监督人和关系人渎职受贿妨害破产程序公正进行或严重损害债权人或相关人利益的行为。 因为破产清算人和监督人的特殊性质和地位， 即不是国家工作人员又非公司企业工作人员， 不能按照受贿罪或商业受贿罪定罪处罚， 因此需要单独设立罪名。 破产行贿罪作为破产受贿罪的对合罪也一并规定在破产犯罪体系中。  
英文文摘  This thesis is concerning on the basic theory and individual crimes of bankruptcy offence and it is composed of 9 chapters.?
The thesis emphases on solving the problem of why and how to improve the legislation of the bankruptcy offence. So in chapter 1, the author expounds the necessarity of the legislation and three kinds of bankruptcy crimes--the material crimes of cheating the bankruptcy creditor, the procedure crimes against the bankruptcy order and crimes commited by the liquidator. The author lists and analyses the objective aspect of fraudulent crimes and points out that the object of fraudulent offence is mainly of state-owned commerical bank, Which does harm to the state-owned property seriously and it is needed to be prevented and cracked down. Meanwhile, our existing legislation can''t meet with the fight against bankruptcy crimes. There are only 2 accusations in the code of criminal law, other dangerous actus are not criminalized. Moreover, the existing 2 accusations are imperfect. The crime of impeding liguidation is imperfectly prescribed as a lot of dangerous actus are omitted and the subject of malfeasance crimes of bankruptcy is limitted to the state-owned corporations
and firms, other ownership firms can''t be punished. According to all of the reasons above, the legislation of the bankruptcy crime is needed to be improved immediately.?
In chapter 2. the author explains the bankruptcy crime''s conception and overall constitutional features. Bankruptcy crime is the summarisation of all kinds of crimes against bankruptcy system. It is a special criminal type and is composed of the material crimes of cheating the bankruptcy order. The author thinks that the bankruptcy crime is only applicable to natural persons but not applicable to legal entity. when a legal entity committed the bankruptcy crimes, only its legal representative and the person directly responsible can be punished. The author stands for enlarging the range of the subject of bankruptcy crime, allowing natural person to bankrupt.?
In chapter 3, the legislation of external bankruptcy crime is reviewed. With hundred years of development, the western developed countries have come to a deep level in the bankruptcy crime research. The author consults and translates some new foreign language material, and have derived from the existing research achievement. In this thesis, the author expounds the civil law system and the Anglo-American law system respectively, such individual crimes as fraudulent bankruptcy, sluggish bankruptcy. negligent bankruptcy, obviolating the bankruptcy duty in the civil law system are reviewed respectively, the author also puts forward a few new opinions. In addition, the author introduces the features of bankruptcy crime legislation in the U.S.A and the U.K. The purpose of researching external bankruptcy crimes is to enlarge
our horizon, draw on the experience of their advanced and scientific achievement, enrich and improve our bankruptcy crime lagislation.?
Inchapter 4, the author advanced the conception of improving the legislation of our bankruptcy offence and advocate that we revise the bankruptcy law, we may set up penalty provisions to punish bankruptcy crime, namely we may adopt subordinate legislation as our legislation method. To the subordinate legislation,zts technique should break through traditional principal and mutad is norm, formulating accusation and setting up scale of penalty independently, zts application doesn''t dependon criminal law provisions. In order to play the role of preveting and cracking down. the bankruptcy crimes, we should adopted capacity penalty widespreadly.?
From chpater 5 to chapter 9. the author explains five bankruptcy offenecs. Among the five offences, the bankruptcy fraud and causing the enterprise''s bankruptcy are referred to the provision 162 and 168 in the criminallaw, but still imperfect. the author thinks the bankruptcy fraud should be added with the following criminal acts apart form the three existing acts of impeding bankruptcy liquidation, transferring, scraping and deserting the bankruptcy property, unrequited assignment of bankruptcy property, irregularty demanding a lower price and selling out the property, abstaining the creditor''s right, fabricating
or recongining the unreal creditor''s right, delayed bankruptcy applicating, handling and purchasing on credit for goods and concealing, domaging, forging, altering the business account, documents.

关键词  破产犯罪,刑法,自由词  
分类标识  D924.33  
论文注解日期  20000310  
总页数  132P