本論文在探討現行我國債務清理法制修正之基本方向，論文先自債務清理法制立法基本概念、意義與目的說明後，再自經濟學及財產權觀點立論，期盼能夠完美呈現一部嶄新的債務清理法面貎。 本論文發現，雖然我國立法機關已然注意到，我國現行以破產法、公司法重整編以及以消費者債務清理法為主之債務清理法制，出現有司法實務判解不當限制與制度設計上等缺失，因而急欲改善現行制度，準備另行訂定一部新的債務清理法以資適用。但迄今，最新版本105年之債務清理法草案，細繹其法案建構條文內容，就債務人免責部分仍有值得討論之處。 本文乃在引介比較美國、日本、德國、法國等世界各國債務清理法典、實施經驗與以及改革過程，並摘要分析整理各國債務清理法典特色之處後。再就現行我國司法院及行政院會銜提出之上述105年債務清理法草案相互比較，提出本論文對該草案之分析；分析結果發現，我國債務清理法草案應更為健全，現行消費者債務清理法應以專章方式包括於債務清理法內、草案中所研擬之債務人裁判免責制度應思考由職權免責改為依債務人聲請而為免責；另外為求更加周延具體保障債權人，理應訂定債權人債權最低受償額度。再者，為節省司法訴訟資源，似可思考增加，若法院裁定准予債務人免責者，債權人應不得再行抗告之條文，以求平衡；另就債務清理法制立法後之政策衝擊，本文也有建議應進行整體評估。;This paper discusses Taiwan’s bankruptcy laws, starting the basic concept and purposes, then through the theory of economics, and projects and fresh view of discharging indebtness. There are imperfections in the existing bankruptcy laws, including the 2016 version, and they fall most in the area of discharging immunity. He thesis begins with comparisons of debt discharging among various nations, the US, Japan, Germany and French, their experiences and juxtaposing them against Taiwan 2016 official version. It is found that Taiwan’s laws seem to be superior. The on-going consumer debt discharging should be singled out and specifically included in the discharging laws and regulations. Also, the jurisdiction should dictate the discharging immunity considerations from the creditors’ point of view. Also, it would be better if the creditors’ right can be balanced against the dispositions that the debtor’s protection be enforced by the immunity.
