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破产管理人刑事责任问题研析.doc


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摘要
我国《破产法》引入了破产管理人制度,将破产管理人制度用法律形式确
立下来,这是我国破产法律制度发展史上的一次重大飞跃。破产管理人是整个
破产程序中的关键角色。随着我国市场经济的发展,企业破产必将越来越多,
破产管理人违法犯罪行为也必将增多,且破产管理人在破产程序中的核心地位
也造就了其违法犯罪行为极大的社会危害性,对其责任的追究也必将变的非常
重要,我国现行破产法中对破产管理人刑事责任追究没有全面、详尽规定的现
状,将会妨害破产清算秩序、损害债权人的利益以及阻碍破产程序顺利、公正、
公平、公开的进行。
本文首先从破产管理人刑事责任的概念出发,分析其特点,并对我国破产
管理人刑事责任的立法现状与不足进行分析。其次分析破产管理人承担刑事责
任的理论依据,包括其法律地位以及其应承担责任的特殊性和立法的重要性以
及必要性。再次采用比较分析法比较分析美国、日本以及我国台湾等地区的先
进法律制度,从中获取构建我国破产管理人刑事责任的先进经验。最后结合我
国当前破产管理人刑事责任制度存在问题和我国的司法实践,借鉴外国经验提
出构建我国破产管理人刑事责任的一些建议。

【关键词】破产管理人理论依据刑事责任
3
Abstract
The system of bankruptcy administrator was introduced by our country ‘s "Bankruptcy Law"
and established in a legal form.. It is a major leap forward to our country in the legal system of
bankruptcy history. Bankruptcy administrator is the key role in the bankruptcy proceedings. With
the development of China's market economy, the bankruptcy of enterprise is bound to more and
more, illegal and criminal acts of the bankruptcy administrator will also increase and lead to great
social harm. So it es very important to investigate their duty. The status that criminal
responsibility of bankruptcy administrator does not prehensive, detailed provisions
impairs the Official Receiver, the liquidation order, and not to protect the interests of the creditor,
just, fair and open of the bankruptcy process.
The article starts from the concept of criminal responsibility of bankruptcy administrator and
analyzes its characteristics, then analysis of the status about criminal legislation and the deficiency.
Followed by analysis of the theoretical basis of criminal responsibility of bankruptcy administrator
including their legal status and responsibilities and the special nature of criminal responsibility as
well as the necessity and importance of legislation. Then advanced legal system of the United States,
Japan ,Taiwan of our country's and other regions were analyzed to get the bankruptcy administrator.
Last some suggestions were given.
【Ke

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  • 时间2015-11-22