摘要
《刑法》第 1 62条规定的妨害清算罪是规制清算活动的唯一的刑法条款。由于立法技术方面的原因 ,在犯罪构成要件方面仍有诸多疑义 ,其中清算组织的犯罪主体资格问题、预期妨害行为的刑法界定问题尤为突出。有必要对相关问题加以界定 。
Crime of disrupting liquidation, regulated by Item 162 ofcriminal law, is the onlyclause to ruleliquid ationactivities. But in its crime constitution there are still some doub ts, among which the problems on subjectivequalification of liquidation g roupsand on definition ofanticipatory disruptingactsin liquidation are more serious. It is necessary to definite such concepts pr ecisely in order to perfect the crime constitution in liquidation and to protect the liquidation activities to be in order.
