由於現今企業間往來密切，各產業間已形成經濟密網，若有公司陷入財務窘境，除影響該公司本身亦會向外擴散波及其所在產業之發展，嚴重者更可能危及國家整體經濟，而欲使公司起死回生避免步上破產清算之下場，唯有透過重整制度給予公司重建更生之機會。 我國現行公司重整制度係規範於公司法下，公司重整程序之立法精神係為維持有經營價值之公司，避免該公司之債權人、員工、股東等因該公司停業或破產清算而受損害，使公司得藉由公司重整程序持續運營以重振其業務並東山再起。然而我國公司重整程序實務之應用多成效不彰，經法院裁定准予重整之公司中，得順利完成公司重整之實際案例少之又少。 故本文首先討論我國現行公司重整制度，其次參考美國聯邦破產法當中之重整制度，接著深入研究現行為各國所採之重整類型，再對本文著重研究之營業讓與式重整進行探討，更針對營業讓與式重整實際應用於我國之案例分析法院准予或駁回採用之論點，最後檢視我國公司重整制度之應用，並借鑑美國重整制度之規範對我國重整法制提出修改建議。期盼將來於我國企業面臨資金困窘、財務危機之際，立法者得提供完善且充足之公司重整法制架構。;Due to the close relationship between enterprises nowadays , economic networks have formed among various industries. If a company falls into financial distress, it not only affects the company itself, but also spread outward to the development of the industry in which it operates. In some conditions, it may even endanger the overall economy of the country. In order to revitalize a company from bankruptcy and liquidation, the only solution is to provide the company with an opportunity for restructuring through reorganization mechanisms. The current corporate restructuring system in our country is regulated under the Corporate Law. The legislative spirit of the corporate reorganization procedure is to maintain companies with operational value and to prevent the company′s creditors, employees, and shareholders from suffering damages due to the closure or bankruptcy liquidation of the company, so as to enable the company to revitalize its business by continuing its operation through the corporate reorganization procedure and to make a fresh start. However, the practical application of corporate reorganization procedures in our country is often ineffective, and there are very few cases, which have granted restructuring approval by the courts, successfully complete the reorganization procedure. Therefore, this paper firstly discusses the current corporate reorganization system in our country. Secondly refers to the reorganization system in the United States Bankruptcy Code, then delves into an in-depth study of the various types of restructuring adopted by different countries, and then this paper will focus on reorganization trough business transfer. Next will analyzes the arguments of the court for granting or rejecting the use of reorganization trough business transfer that have actually been applied in our country. Finally, we will evaluate the application of the corporate reorganization system in our country and proposes modifications to our reorganization legal framework based on the norms of the United States reorganization system. It is hoped that the legislators will provide a perfect and sufficient legal framework for corporate reorganization in the future when enterprises are faced with financial difficulties and crises.
