本論文主要係討論重整程序中關於重整債權確認及重整債權實現兩議題，作為本研究之主軸。首先研究的目的是要調查法院專業能力對於重整債權確認的重要性及對債務清理的衝擊。立法者創建重整體制的前提係全體利害關係人的集體協商機制，重整規範試圖建構多方利害關係人協商的框架，其中所關注的例如債務人初步控制和調節計劃協商過程，而重整計劃被法院確認須係根據法制擬定的表決規範進行以獲得債權人的同意。透過協商及重整計畫重新調整權益人的權利和義務，此基本上意味著申報債權和重整債權確認是債權實現的焦點。法院在決定重整債權確認扮演至關重要的角色。本文將分析法院對於重整債權確認等相關制度的職權範圍為何，並探索法院對於債權確認的潛在影響可能性為何。This thesis discusses two main issues related to the treatment of claims in reorganization procedure. First，the purpose of this thesis is to examine how important to affect claims which is determined by court’s specialized ability and the impact on claim. Legislator creates a reorganization regime premised on collective negotiation among the parties. The reorganization statutes attempts to structure a framework for multiparty bargaining, in which we are here concerned with (1) the debtor will initially control and coordinate the plan negotiation process, and (2) creditor consent must be obtained in order for a plan to be confirmed. Creditor consent is determined pursuant to the statute's elaborate voting provisions. Since all patries’ rights and obligations will be ascertained under the plan of reorganization which was confirmed by a court , which is a negotiated rearrangement of the debtor's obligations to its creditors and equity security holders. The above-mentioned basically means that the focal point for relization of claim is that creditor have to file a proof of claim and the allowance of the claims or interests. Court also plays a vital role in determining whether a creditor's claim is adequately deemed allowed. This thesis will discusses the range of court’s statutory authorities and explore the possibility of court have potentially significant influence over the claim of allowance procedure.
