自《破产法》生效并实施以来，少数地方出现了企业借“破产”之名，行逃债之实的破产欺诈现象，严重侵害了债权人的利益。企业不规范破产行为有多方面的表现，这里‘对蓄意借破产之名行逃债之实的几种典型表现列举如下：脱壳金蝉.即将原来的企业改头换面，注册一个新的公司，换 Since the entry into force of the Bankruptcy Law and its implementation, the emergence of bankruptcy fraud in the name of “bankruptcy” by enterprises in the name of “bankruptcy” has seriously infringed creditors’ interests. There are many aspects of non-standard bankruptcy behavior, where ’deliberately borrowed bankruptcy in the name of several typical performance to escape the debt are as follows: Shelling the original business, to register a new company, for