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反破产欺诈制度的实践审视和路径优化——以《企业破产法》修改为视角

Practice Review and Optimized Path of the Antibankruptcy Fraud System —From the Perspective of the Revision of the Enterprise Bankruptcy Law

Advance in Law / 2024,6(3): 333-342 / 2024-08-12 201 172

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• Authors: 陶天宇
• Information:

  上海市浦东新区人民法院，上海

• Keywords:
  Bankruptcy fraud; Revision of bankruptcy law; Law-based business environment
  破产欺诈; 破产法修改; 法治化营商环境
• Abstract: Bankruptcy fraud refers to the behavior of the debtors and related personnel that harm the rights of creditors and public interests by hiding or disposing the debtor’s property, unfair repayment, maliciously increasing the debt burden, making up debts during the bankruptcy crisis or after the bankruptcy proceedings. Although the development of bankruptcy law in our country is not so long, the phenomenon of bankruptcy fraud is outstanding, so that the bankruptcy law has been stigmatized in our country for a long time. During the revision of the current Enterprise Bankruptcy Law, corresponding anti-bankruptcy fraud system has been established through introducing the bankruptcy administrator, optimizing the rescission right and enriching legal responsibility. However, with the development of economy and society, our anti-bankruptcy fraud system has gradually reflected some problems in practice, such as system design defects, bankruptcy startup delay, bankruptcy administrator’s difficulty in performing duties, and weak punishment. In order to optimize the law-based business environment and provide a strong legal guarantee for the socialist market economic system, we should focus on the above issues and further deepen bankruptcy legislation by strengthening the identification of bankruptcy fraud, establishing the bankruptcy rules for the substantive merger of related enterprises, improving the bankruptcy rescission right regulation, increasing the obligation of relevant entities to apply for bankruptcy, strengthening the protection of administrators’ performance, and increasing punishment. 破产欺诈，是指债务人及相关人员在破产危机期内或者破产程序开始后通过隐匿、处分债务人财产、偏颇清偿、恶意增加债务负担、虚构债权债务等手段，损害债权人权益及社会公共利益的行为。我国破产法发展历程虽然不长，但破产欺诈现象比较突出，以致于破产法在我国长期受到污名化。现行《企业破产法》修订时通过引入破产管理人制度、完善撤销权制度、丰富法律责任等改革举措，建立了相应的反破产欺诈机制，并取得了一定成效。但随着经济社会的发展，我国反破产欺诈制度在实践中逐渐反映出制度设计缺陷、破产启动迟延、管理人履职困境、惩戒力度畸弱等问题。此次《企业破产法》修改中，应着眼以上问题，通过强化破产欺诈识别、确立关联企业实质合并破产规则、完善破产撤销权制度、增加相关主体破产申请义务、加强管理人履职保障，以及加大惩戒力度等举措，进一步深化破产立法，为优化法治化营商环境，完善社会主义市场经济体制提供强有力的法律保障。
• DOI: https://doi.org/10.35534/al.0603027
• Cite: 陶天宇．反破产欺诈制度的实践审视和路径优化——以《企业破产法》修改为视角［J］．法学进展，2024，6（3）：333-342.