虚假破产罪作为《刑法修正案（六）》新增的罪名，理论界和实务界对其研究都较少。本文尝试结合破产实践中遇到的具体问题，联系国外破产犯罪立法和我国的相关经济立法，对本罪的构成要件作出研究，以期对司法实践提供参考，并对完善刑事立法提供借鉴意义。本文立足于现有立法，综合运用归纳的方法、比较研究方法和解释的方法，结合具体情形，比较国内外破产立法，优先尝试从解释论的角度解决破产实践中遇到的具体问题，即通过对本罪构成要件的合理解释，将相关破产欺诈行为纳入本罪的调整范围。本文第一部分考察了虚假破产罪出台前学理上的探讨，回顾了本罪立法产生的过程，以期对后续的研究提供基础性的准备。第二部分是针对破产实践中遇到的具体而现实的问题，结合国外破产犯罪立法以及我国的相关经济立法，对虚假破产罪的各个有争议或有待明确的构成要件进行分析。结合《企业破产法》和国外破产犯罪的立法，对“隐匿财产”、“承担虚构的债务”、“以其他方法转移、处分财产”、“实施虚假破产”“何为进入破产程序”等客观构成要件要素进行了分析和阐释。通过研究，笔者认为，“实施虚假破产”即指破产欺诈，从而将 “真破产、真逃债”纳入本罪调整范围，并且，本罪的成立以进入破产程序为必要。在对犯罪主体的探讨部分，本文结合相关商事立法和司法解释，对本罪主体即公司、企业的范围进行了界定，并详细分析了一些特殊主体能否成为本罪主体的理由。在对本罪主观方面的探讨部分，笔者认为本罪主观方面限于故意，包括直接故意和间接故意。第三部分对虚假破产罪的认定作了一个补充性的探讨，首先是罪与非罪的界限，主要应当围绕刑法第13条的“但书”进行判断。其次是本罪与他罪的界限，这部分主要涉及本罪与妨害清算罪、隐匿、故意销毁会计凭证、会计帐簿、财务会计报告罪的界分问题，主要是运用想象竞合犯理论的处理原则，同时看具体犯罪事实能被哪个犯罪的构成要件所涵盖评价。再次是本罪既未遂的界限，主要看本罪的结果是否发生，即是否“严重损害债权人或者其他人的利益”。最后厘清了本罪认定中的罪数问题。刑法学是研究犯罪及其后果的学问，为使本罪的研究具有体系性，顺理成章地，第四部分研究了虚假破产罪的刑事责任问题，这部分涉及到直接负责的主管人员和其他直接责任人员的认定，影响量刑的情节之适用问题。本文的创新之处在于既不是像虚假破产罪出台前我国学者所做的研究，即介绍外国的立法规定，从而提出立法建议，也不是简单地解读现有犯罪的构成要件，而是结合实践中的具体问题，将国外的立法和国内相关经济立法糅合到对现有的虚假破产罪的解释中去，以期优先通过解释刑法解决实践中遇到的具体问题，在无法通过解释途径解决问题的情况下，再结合相关的经济立法和实践需要提出适当的立法建议。

The crime of false bankruptcy was added by The Amendment Ⅵ to Criminal Law of PRC and there was not much study on this crime both in theoretical and practical fields. In allusion to the specific issues in judicial practice, this paper tries to do some corresponding research on the elements of this crime by comparing with bankruptcy crime of foreign countries and referring to the relevant economic legislations. This research aims at providing some references to the judicial practice and the improvement of criminal legislation.This paper stands on the current legislation, comprehensively using inductive method, comparative method and interpretative theory and giving priority to the interpretative theory to solve the problems in bankruptcy practice. It tries to do reasonable interpretations of the elements of this crime and put the relevant bankruptcy fraud to the regulatory scope of it by connecting with the specific issues and bankruptcy legislation home and abroad.In order to provide some fundamental preparation to the consequent research, part Ⅰof this paper introduces theoretical discussions before this crime was stipulated and reviews the process and changes of the legislation of this crime. In allusion to the specific and practical issues in bankruptcy practice, part Ⅱ analyzed all kinds of disputable and amphibolous elements of the crime of false bankruptcy by reference to the bankruptcy crime legislation home and abroad and relevant economic legislations, such as The Corporation Bankruptcy Law of PRC. It analyzes the meanings of objective elements, such as “hiding property”,“undertaking false debts”, “replacing and disposing properties with other methods”， “conducting false bankruptcy”and the definition of “the start of bankruptcy procedure”. With these researches, here comes the conclusion that “conducting false bankruptcy” is equivalent to bankruptcy fraud. So, the case of “real bankruptcy, real evading debts” was put into the stipulating scope of the crime of false bankruptcy and “the start of the bankruptcy procedure” is one of the elements of this crime. On the discussion of the criminal subject, this paper defines the scope of “company and corporation” and analyses whether and why some special subjects can be the subject of the crime of false bankruptcy by reference with the business law and judicial interpretations. Also, mens rea of this crime includes both direct and indirect intent. Part Ⅲ is a supplementary discussion to the definition of the crime of false bankruptcy. First, it discusses the distinction of crime and no crime, and we may judge it according to the provision of “but” of the article 13 of the Criminal Law of PRC. Secondly, it discusses the distinctions between this crime and others, especially with the crime of impairing liquidating and the crime of hiding, ruining accounting document, accounting book and financial statement intentionally. We may use the imaginative joinder of offenses theory to solve this problem and we may also have to decide the specific criminal fact can be totally evaluated by which crime. Thirdly, it discusses the distinctions between the accomplishment of the crime and the attempt of it. The situation of this crime was decided by the result, that is whether the act has“damaged the interests of the creditors and others severely”. The last portion of part Ⅲ discusses the form of quantity of crime relating to the crime of false bankruptcy. The science of criminal law is a knowledge of crime and its consequences, so, in order to do a systematic research, part Ⅳ of this paper is about the criminal responsibility of the crime of false bankruptcy and it defines person who are directly in charge and other directly responsible personnel, also it discusses the usage of discretionary circumstances.This paper is not just the introduction of bankruptcy crime of other countries, and it is not the simple reading of the stipulated criminal elements, either. In order to tackle specific issues in practice, this paper tries to interpret the provision in priority by reference to the legislations home and abroad. If the practical issues can’t be tackled by interpretations, then it puts forwards the legislative suggestions according to related economic legislations and practice.