| "Bankruptcy fraud" is generally understood injudicial practice as the act of making the obligee’s legitimate rights seriously damaged by forging facts or making the obligee fall into a wrong understanding of the objective facts in order to reduce or cancel his legitimate debts.With the development of market economy,more and more enterprises declare bankruptcy because of mismanagement.In order to deal with bankruptcy property fairly and reasonably,Bankruptcy Law System was established on the basis of foreign advanced legislative experience in our country,and gradually developed into an important subject in the commercial law system.However,with the popularization and development of the bankruptcy law system,some debtors maliciously expand debts or conceal property by using the provisions of the bankruptcy system in order to damage the legitimate rights of creditors.Such acts which destroy the fragile social integrity system not only damage the property rights of legitimate creditors,but also disrupt the normal market economic order.Based on research of the historical evolution and judicial actuality of bankruptcy fraud,the paper compares and analyzes the legislative experience of foreign bankruptcy fraud.In view of the shortcomings of our country’s bankruptcy fraud criminal legislation,this paper puts forward the viewpoint of amending the existing bankruptcy fraud crime and converting the bankruptcy fraud system into a crime.Combined with the suggestion of converting bankruptcy fraud system into a crime,it perfects the system arrangement and system argumentation of bankraptcy fraud crime from the aspects of subject,objective behavior,statutory sentence,circumstances,law and judicial interpretation. |