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破产制度是国家运用其强制力进行宏观调控的重要手段,对市场经济有着巨大的调整作用。破产犯罪侵犯的法益括公司、企业的破产制度和债权人或者其他人的合法权益。新型破产犯罪规制集中在四个方面,破产过程中逃避债务、破产法律关系人严重损害债权人或者其他人利益的行为的渎职行为、行为人故意破产、破产犯罪共犯等。
The bankruptcy system is an important means by which the state uses its coercive power to carry out macro-control and has a tremendous adjustment effect on the market economy. The law of bankruptcy crime infringement includes companies, corporate bankruptcy system and the legitimate rights and interests of creditors or others. The new-type bankruptcy crime regulation concentrates on four aspects: dereliction-of-duty behavior of avoiding bankruptcy process, bankruptcy legal person seriously damaging the interests of creditors or other persons, intentional bankruptcy of the perpetrator, accomplice of bankruptcy crime and so on.