随着我国改革开放的进一步深化，市场经济已经日益成为我国经济的主体。在享受市场主体的自主、竞争给我们带来的物质繁荣和优质服务的之后，我们不难看出，随着市场主体之间的竞争的更加有序和激烈。在大量新企业的涌现的同时，亦有大批企业的衰败和淘汰。作为个体，这种情况是我们所不愿意看到的，但是对于一个国家而言，它是经济健康发展的象征；对于社会而言，它也是历史发展的必然。自由竞争、优胜劣汰，使得企业的破产是经济运行中的必然现象。为了更好地规制规范这一经济运行中必然而又“特别”的现象，规范的企业破产制度亦应当“时”乃发生。正所谓有利益的地方，必有是非。虚假破产行为无疑是这种正常情形下优胜劣汰的阻碍，更是制约经济规律正常发挥作用的的毒瘤。它既侵犯了其他市场主体的利益，更破坏了人们对市场秩序稳定有序运行的信任，是一种严重破坏市场经济秩序的行为。因而在刑法中规定“虚假破产罪”把这种严重危害社会的行为纳入刑法规制的范围是十分必要。刑法第六修正案规定——增加虚假破产罪无疑是对此种需求的充分肯定。本文第一部分主要是回顾了虚假破产类犯罪在中外立法中的发展演变过程，重点是阐述其在我国刑法中的入罪过程。第二部分着重分析了我国现行刑法中虚假破产罪的犯罪构成特征。既有对现有学说的回顾，也有笔者自己的心得。该部分重点在于探讨虚假破产罪客观方面的特征。第三部分主要阐述了虚假破产罪在在实际中的认定问题。就实践中本罪的认定问题进行了简要的探讨。第四部分是在前三部分的基础上，对我国的立法及司法中完善虚假破产罪提出了自己的浅见。鉴于本罪出台时间不长，实践中认定的亦不是很多，因此相关著述较少。可以说，目前在学术界对本罪的认识尚无定论。比如，认定本罪是否需要确定一个明确的时间界限，虚假破产罪的主体如何规定更合理等。同时也有些学者针对本罪的缺陷对现行的刑法基础理论提出了质疑。对于以上问题，本文都相应地提出了自己的观点，以期对于进一步完善我国刑法中虚假破产罪之规定有所帮助。同时，本文提出应当在立法上进一步明确虚假破产罪客观方面要件的规定，以便使之更具可操作性。

Along with the deepening of reform and opening up, market economy has increasingly become the mainstay of our economy. While enjoying the autonomy of the main market, competition has brought us prosperity and quality of material, it is not difficult to see that as competition among market players of a more orderly and more intense. In the emergence of a large number of new enterprises, there are large enterprises and the elimination of decay. As individuals, this situation is that we do not want to see, but for a country, it is a symbol of healthy development of the economy; for society, it is also an inevitable historical development. Free competition, the survival of the fittest, the bankruptcy of enterprises in economic operation is an inevitable phenomenon. In order to better standardize the regulation of the economy and the inevitable "special" phenomenon, standardized enterprise bankruptcy system should be occurred with the times. Is the so-called places of interest, there must be right and wrong. Acts of bankruptcy is false under normal circumstances that hinder survival of the fittest is restricted to normal economic laws play a role in cancer. It is a violation of the interests of other market players and undermine the market order and stability of the orderly operation of the trust, and it is a serious damage to the market economic order. And therefore in the Penal Code provides that "the crime of false bankruptcy" such acts that seriously endangered public system into the scope of criminal laws and regulations is essential. Sixth amendment to the provisions of the Criminal Code - to increase the crime of false bankruptcy is no doubt that full recognition of such needs.The first part of this paper is to review the main categories of crime false bankruptcy legislation in China and the development and evolution, with a focus on criminal law in our country in the process of incrimination. The second part focuses on China's current criminal law the crime of fraudulent bankruptcy of the characteristics of the crime, there are not only the review of existing theory, but also my own experience. This part focused on exploring the objective characteristics of the crime of fraudulent bankruptcy. The third part elaborates mainly on the crime of false bankruptcy practice in the identification of the problem. On the practice of this crime that the issue of a brief. The fourth part is the basis of the first three parts of China's legislature and the judiciary in improving the crime of false bankruptcy put forward their opinion.Given the timing of this crime is not long, the practice is not recognized by many, it works less relevant. It can be said that the current academic understanding of this crime can not be determined. For example, that this crime is a clear need to determine the time limit, the main body of the crime of false bankruptcy how to provide for more reasonable. At the same time, some scholars of the defects of this crime on the basis of the existing criminal law theory into question. View of the above questions, this article is accordingly put forward their point of view, with a view to further improve China's criminal law provisions of the crime of false bankruptcy help. At the same time, this paper should be further clarified in the legislation on false bankruptcy and objective elements of the crime in order to make it more operational.