各國為了因應龐大的社會福利支出、教育科學支出及重大公務共建設的興建，除了通過一般程序編列施政預算外，舉借債務儼然已成為各國籌措資金的一種方式，然而政府債務快速積累，債務舉借、償還金額成為龐大的財務負擔，導致國外政府破產的案例時有所聞，我國雖尚未有地方政府破產的案例，但苗栗縣及宜蘭縣的地方財政問題，也屢屢登上新聞版面，衍生債務負擔代際間公平，甚至影響國家金融市場發展與政府財政永續等問題。 近年來，亞洲金融危機、金融海嘯、石油危機，及2020年爆發的新型冠狀病毒疫情，各國為防範疫情及維持國家經濟命脈大肆發行公債籌措財源，使債務赤字再創新高，截至2020年12月全球債務已經攀升至281兆美元，影響層面之大甚至動搖國本，公法人之債務清理制度已是刻不容緩的議題。 本研究先從我國財政及主計法規，與美國現行債務管理法規之制度歸納分析，再以美國聯邦破產法第九章之地方自治團體債務清理程序，與我國提出之債務清理法草案中新增公法人章節比較，並以美國底特律市破產案例，分析公法人破產成因、採取之因應措施、及破產制度的爭議，以提供我國未來檢討公法人之債務清理制度時能有所參考。 ;In order to cope with the huge social welfare expenditures, education and science expenditures, and major public construction projects. Borrowing debt has become a way for countries to raise funds in addition to formulating administrative budgets through general procedures. Therefore government debts are accumulating rapidly. The borrowing and repayment amount have become a huge financial burden, and cases of bankruptcy of foreign governments have been heard from time to time. Although there have not been cases of local government bankruptcy in Taiwan, local financial problems in Miaoli County and Yilan County have repeatedly appeared on the newspaper. Derivative debt burdens are inter-generational equity, and even affect the development of national financial markets and the sustainability of government finances. Because of the Asian financial crisis, the financial tsunami, the oil crisis in recent years, and the outbreak of the new coronavirus in 2020.Countries in order to prevent the epidemic and maintain the lifeline of the national economy have issued public bonds and the debt deficit has reached a new high. The global debt has risen to 281 trillion U.S. dollars at December 2020. The debt liquidation system of public agencies has become an urgent issue. In this thesis, I plan to analyzes financial regulations in Taiwan, and compare with the current debt management laws and regulations in the United States at first. Then uses the debt liquidation procedures of the US Bankruptcy Code Chapter 9 and the regulation in Taiwan. Ultimately, study bankruptcy case of Detroit in the United States to provide a reference for Taiwan′s debt liquidation system of public agencies.
