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破产欺诈伴随破产制度产生而存在,直接损害债权人权益,甚至是社会利益,。我国《破产法》由于立法目标的错位,对破产欺诈问题没有引起足够的重视,甚至在相关法律条文中就没有“破产欺诈”或“诈欺破产”一词,在实践中对严重的破产欺诈行为也没有予以及时有效的制裁。在新的《破产法》修订之际,结合现代破产立法目标,对破产欺诈及立法对策进行有效的规制是当务之急。
Bankruptcy fraud exists with the emergence of the bankruptcy system and directly damages the rights and interests of creditors and even social interests. Due to the dislocation of the legislative goal, the Bankruptcy Law of our country has not given enough attention to the issue of bankruptcy fraud. There is no “bankruptcy fraud” or “fraud bankruptcy” even in the relevant legal provisions. In practice, serious bankruptcy fraud Neither did the act provide timely and effective sanctions. At the time of the revision of the new Bankruptcy Law, in combination with the objective of modern bankruptcy legislation, effective regulation of bankruptcy fraud and legislative countermeasures is a top priority.