【摘要】 由于《刑法》中对破产欺诈犯罪未作具体规定 ,因此在实践中很难追究破产欺诈行为的刑事责任。建议及时对《刑法》进行补充修订 ,以完善对市场经济的法律保障体系 ,对涉及破产的刑事犯罪进行严厉惩罚 ,也是我国《破产法》顺利实施的重要保障更多还原

【Abstract】 There is no concrete regulation on crime of false pretenses of bankruptcy in < criminal law>. Therefore it is difficult to look into the criminal responsibility of the cheat on bankruptcy. It is advised to complement and revise criminal law in time in order to improve legal assurance system of market economy and punish severely the criminal offense involved in bankruptcy.It is important assurance for carrying out Chinese <insolvent law> smoothly.更多还原