试析破产犯罪之罪过形式

破产犯罪在我国属新兴形态犯罪,有关刑事立法极不完善。因此,颇有从立法论的角度予以探讨的必要。就罪过形式来讲,各国(地区)为增强破产犯罪构成要件的堵截功能,或采用过错推定或降低证明标准,或采用设立过失犯方法。而于我国,则宜采用后一种方法。这不仅仅是满足实践操作的需要,也是破产过失行为该当刑罚性的体现。

An Inquiry and Analysis of the Subjective Factors of Bankruptcy Crime

In our country, bankruptcy crime is a new form of economic crimes. There is no crime legislation about bankruptcy crime. And so it is very necessary to inquire is from the legislation point of view. Countries in the world, in order to intensify the defensive function of constitutive of the crime, have adopted the doctrine of presumptive or decline the standard of proof, or adopted the negligent crime. To our country, the latter should be adopted. It is necessary to the operating function and embodying the deserved punishment of the negligent bankruptcy act.