德国破产刑事法研究

德国的破产犯罪立法有着悠久的历史,在漫长的发展过程中,日臻完善并形成独立的体系。作为严重的经济犯罪类型,目前德国破产犯罪案件逐年增加,并且造成的损失不断扩大。《德国刑法典》第二十四章用专章共五条来规制破产犯罪。德国不存在专门从事侦查、起诉破产犯罪的特别机构。民事与刑事司法机构之间的协调有利于发现和打击破产犯罪。

Discussion on the Criminal Law of Bankruptcy in Germany

The provisions of bankruptcy offence in Germany has a long history. An independent system of bankruptcy crime was formed respectively with the continuous improvements. As serious crimes, bankruptcy crime cases show an increasing trend and expand constantly in the range of loss year by year. Germany bankruptcy crimes are provided systematically in the twenty-four chapters of Germany Criminal Code with five articles. There exist no special investigating and prosecuting organ- izations for bankruptcy crimes in Germany. With the coordination of civil and criminal justice institu- tions, it is helpful to find and crack down on bankruptcy crimes.