本文在研究方法上採取文獻回顧法，其中包括學者專門著作、期刊文獻、新 聞報導、研討會發表之論文及網路上之學術文章，其中引用包括美國、日本及德 國等先進國家之研究文獻（以中文文獻為主）。 並在說明消費者債務清理條例之基本概念及架構後，以其中之清算制度為研 究之核心，同時對清算制度之道德風險進行分析。之後綜合全文之論述作出結論。 本文共分八個章節，第一章緒論包含有研究動機、研究架構及研究限制。第 二章為債務清理制度概述。第三章為各國消費者債務清理制度概述。第四章為建 立消費者債務清理制度的時代意義。第五章為消費者債務清理條例之架構。第六 章為清算型債務清理制度之核心分析。第七章為清算制度之道德風險與濫用。第 八章為本文之結論。 隨著消費者信用消費之增加擴大，消費者負擔多重債務而不能清償之問題即 不免發生，因此本文從經濟、社會及金融機構之觀點來討論消費者債務清理條例 的時代意義並以其中之清算制度為研究之核心，最終希望藉由本文之研究有助於 建立對消費者債務清理條例的正確認知，不使其污名化。 ;Based on the research methodology adopted Review of the Literature, including academics specialized books, periodicals literature, news reports, seminars and published papers on the web of scholarly articles, which cited, including the United States, Japan and Germany, and other advanced countries, the literature ( Chinese literature-based). In this paper, that Consumers Insolvency Act of the basic concept and structure, to which the liquidation of the system to study the core, while the liquidation of the system of moral hazard analysis. After the full text of the comprehensive exposition to a conclusion. This paper is divided into eight chapters, Chapter 1 Introduction includes research motivation to study the structure and research restrictions. The second chapter outlines for the debt clearing system. Chapter 3 of the national consumer debt clearing system outlined. Chapter 4 for the establishment of consumer debt clearing system significance of the times. Chapter 5 of the Consumers Insolvency Act structure. Chapter 6 for the liquidation of the debt clean-up the core of the system. Chapter 7 of the system for the liquidation of the risk of moral hazard and abuse. Chapter 8 of the conclusions of this paper. Development the consumer credit expands, the consumer bears the multiple debt but not to be able to pay off the question namely unavoidably to occur. Therefore this paper viewpoint of from of the economical, social and the financial organ discusses the consumer debt cleaning up rule the time significance. Finally hoped the affiliation is helpful research by this paper to the promotion to the Consumers Insolvency Act correct cognition, not its infamy.
