台湾地区《消费者债务清理条例》之评析——兼展望中国大陆之个人破产制度

An Analysis of Consumer Debt Liquidation Regulations of Taiwan Region

晚近由于经济发展、消费形态之变更,随着信用制度之扩大发展,无论企业法人抑或自然人,负担多重债务而无力清偿之情形,已成为严重之社会问题,有鉴于台湾地区及中国大陆在自然人债务清理法制之议题仍处于法制之新生阶段,本文爰分析台湾地区《消费者债务清理条例》之相关制度,期能作为两岸未来增修法规之比较参考。

With economic development, change of consumptive forms and expansion of the credit system multi - debts of a business corporation or a natural person and insolvency have become one of serious social problems in recent years. Considering that the topic on 'the Legal System of a Natural Person’s Debt Liquidation 'in Taiwan Region and Chinese mainland is still at the nascent stage of legal systems this article aims to analyze relevant systems of Consumer Debt Liquidation Regulations of Taiwan Region hoping it will be regarded as a comparison reference in amending laws and regulations of the two sides in the future.