两岸破产财产范围之比较研究

On Comparing the Scope of the Bankruptcy Property of Mainland with That of Taiwan

关于自然人破产,《中华人民共和国破产法》没有相关规定。但是笔者认为,承认自然人破产是世界破产立法的一个趋势,《中华人民共和国破产法》也不会例外。因此,破产财产范围的界定虽然仅对自然人破产有现实意义,但在《中华人民共和国破产法》上仍具其理论意义。另外,《中华人民共和国破产法》与台湾地区破产法具体规定的不同,大多也是因为台湾地区破产法规定了自然人破产的缘故。笔者认为,将二者的具体规定作一比较,对日后《中华人民共和国破产法》的修订将是尤为重要的。

As for natural-person bankruptcy, the mainland bankruptcy-law has no related provision. But the writer thinks, it is a trend to admit the natural-person bankruptcy on the lawmaking of world including Mainland. Therefore, although defining the scope of the bankruptcy property just has the realistic meaning to the natural-person bankruptcy, it still has its theories meaning on the mainland bankruptcy-law. Moreover, the main reason why the provisions of the mainland bankruptcy-law are different from that of the Taiwan Residents region bankruptcy-law is that the Taiwan Residents region bankruptcy-law ruled natural-person bankruptcy. The writer thinks, comparing the provisions of the two laws will be necessary and important for the mainland to amend bankruptcy-law in the future.