虽然《刑法修正案(六)》对构成虚假破产罪主体的公司、企业没有任何限制性规定,但从立法精神上来看,虚假破产罪的主体应当只能是法人公司、企业。虚假破产罪的行为内容不仅包括隐匿财产、承担虚构的债务或者以其他方法转移、处分财产行为,至少还应当包括申请启动破产程序的行为。认定虚假破产罪要注意其与妨害清算罪以及非虚假破产的普通逃债行为的区别。 Although the “Amendment 6 to the Criminal Law” does not have any restrictive provisions on the companies and enterprises that constitute the subject of false bankruptcy, from the legislative spirit, the body of false bankruptcy crimes should only be corporate corporations and enterprises. The act of fraudulent bankruptcy includes not only the concealment of property, the assumption of a fictitious debt, or the transfer or disposal of property by any other means, but at least the application for the initiation of bankruptcy proceedings. It is necessary to pay attention to the difference between the crime of obstructing the liquidation and the ordinary behavior of avoiding non-bankruptcy.