能否将虚构的债权债务与犯罪行为联系在一起

short text There is no such crime as fictional debt-related offenses. However, fictional debt-related activities may involve other crimes, such as职务侵占罪 or诈骗罪. Companies and enterprises can commit fictional bankruptcy by hiding assets and assuming fictional debts, which can cause significant harm to creditors or others. At the same time, when fictional debt-related situations reach the legal process, they may also构成虚假诉讼罪. Article 271 of the "Criminal Law": "Companies, enterprises, or other units of the state-owned sector or other state-owned units shall be investigated and judged according to the provisions of Article 382, 383 of this Law. Companies, enterprises, or other units of the state-owned sector or other state-owned units that commit such acts shall be investigated and judged according to the provisions of Article 382, 383 of this Law."

《刑法》第二百七十一条，公司、企业或者其他单位的工作人员，利用职务上的便利，将本单位财物非法占为己有，数额较大的，处三年以下有期徒刑或者拘役，并处罚金；数额巨大的，处三年以上十年以下有期徒刑，并处罚金；数额特别巨大的，处十年以上有期徒刑或者无期徒刑，并处罚金。 国有公司、企业或者其他国有单位中从事公务的人员和国有公司、企业或者其他国有单位委派到非国有公司、企业以及其他单位从事公务的人员有前款行为的，依照本法第三百八十二条、第三百八十三条的规定定罪处罚。