摘要
针对日益严重的破产欺诈行为,《刑法修正案(六)》第六条新规定了虚假破产犯罪。在司法机关对罪名做出司法解释之前,理论界对于此罪名的表述不同。论文从犯罪主体、犯罪主观方面、犯罪客观方面以及犯罪客体四个方面对虚假破产罪的构成要件进行了分析。并借鉴国外的立法,对虚假破产犯罪的刑事责任进行了评析。
Based on the deteriorating bankruptcy fraud, crime of false bankruptcy is added to Article 6 of Amendment VI to the Criminal Law. The theorists have different viewpoint before the judicial department has promulgated its official charge. According to subject, subjective aspect, objective as- pect and object in order, the article explores constitutive requirement of the crime of false bankruptcy. Based on the legislation of foreign countries, the author has commented and analyzed the criminal re- sponsibilities of false bankruptcy crime.
出处
《河北科技大学学报（社会科学版）》
2008年第3期50-56,77,共8页
Journal of Hebei University of Science and Technology:Social Sciences
关键词
《刑法修正案(六)》
罪名确定
构成要件
刑事责任
Amendment Ⅵto the Criminal Law
charge confirmation
component elements of crime
criminal responsibility
