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破产犯罪作为一类严重的经济犯罪,对其的立法普遍受到世界各国的重视。德国刑法典更是用专门一章对破产犯罪进行规制。德国理论界和实务界,也对破产犯罪情有独钟,公开出版和发表了很多书和文章。目前我国理论界和实务界,对破产犯罪研究较少。鉴此,本文以下就德国破产犯罪的具体罪名进行阐述,以期对完善我国立法、丰富刑法理论研究有所裨益。
Bankruptcy crime as a serious economic crime, the legislation of which is generally valued by all countries in the world. German criminal code uses a special chapter to regulate bankruptcy crimes. German theorists and practitioners are also fond of bankruptcy crimes, publishing and publishing many books and articles. At present, there are few researches on bankruptcy crimes in our theoretical circles and practical circles. In view of this, the following article elaborates on the specific charges of bankruptcy crimes in Germany in the hope of improving the legislation of our country and enriching the theoretical research of criminal law.