The subject of illegal acts must have a specific identity, that is, the directors, managers and other responsible persons of the enterprise. Subjectively, it is gross negligence or intentional, that is, it fails to fulfill the diligence and loyalty obligations of directors, managers and other responsible persons. Objectively, it is manifested as decision-making mistakes or mistakes and poor management, which leads to serious losses and bankruptcy of enterprises.
Illegal acts before the bankruptcy of the company.
1, the subject of fraud and bankruptcy is the debtor, which needs to be intentional subjectively. Objectively, it is manifested as disposing or trading something by concealing the real situation or creating false situations, which leads to the decrease or increase of the creditor's property, or makes the debtor's property unclear, thus harming the creditor's interests.
2. Personal liquidation The subject of this illegal act is the debtor, which is subjectively intentional. Objectively speaking, within six months before the bankruptcy case was accepted, it was clear that it could not pay off the debts due, but it still paid off to individual creditors, which broke the order of collective compensation and harmed the interests of other creditors.
3. The subject of wasteful bankruptcy is also the debtor. Subjectively, it is a laissez-faire intention, that is, knowing or should know that it can't pay off its due debts. Objectively, it is unreasonable expenditure or squandering property.