比较法视野下破产欺诈犯罪的刑法规制
Criminal Law Regulation of Bankruptcy Fraud Crime from the Perspective of Comparative Law

当下破产欺诈犯罪手段层出不穷，在企业破产案件数量增加的同时，破产欺诈犯罪在司法实务适用中却呈现低迷状态，存在破产欺诈犯罪认定率低、认定标准不明晰等问题，给该罪的认定和规制带来了较大难度。世界各国对于破产欺诈犯罪的立法模式分为刑法典立法模式和破产法立法模式两种，在明确破产欺诈犯罪构成要件的基础上，我国可以借鉴域外破产欺诈规制的做法和经验，适当扩大破产欺诈犯罪主体范围，对破产欺诈行为进行类型化规制，改变处罚方式以及法定刑量刑标准，加强破产法和刑法对于破产欺诈行为的衔接，从而优化营商环境，维护社会经济发展秩序和市场运作机制，完善破产欺诈犯罪的刑法规制。
At present, the criminal means of Bankruptcy Fraud emerge in an endless stream. While the number of enterprise bankruptcy cases increases, the application of Bankruptcy Fraud Crime in judicial practice remains sluggish. There are problems such as low recognition rate of Bankruptcy Fraud Crime and unclear recognition criteria, which brings relatively great difficulties to the recognition and regulation of such crime. The legislative mode of the Bankruptcy Fraud Crime in the world can be divided into criminal code legislative mode and bankruptcy law legislative mode. Based on defining the constitutive requirements of the crime of Bankruptcy Fraud, we can learn from the practice and experience of the regulation abroad, appropriately enlarge the scope of subjects of Bankruptcy Fraud Crime, conduct type-by-type regulation on Bankruptcy Fraud and change the punishment methods and statutory sentence sentencing standards, strengthening the enforcement of Bankruptcy Frauds in the Bankruptcy Law and the Criminal Law. Thereby, the business environment will be optimized, the social and economic development order and the market operation mechanism will be maintained, and the criminal law regulations of Bankruptcy Fraud Crime will be improved.