我國近年因為縣市政府財政困難的問題，屢見於新聞媒體，大幅報導縣市政府難以支付員工薪水，舉債問題嚴重，意識到地方自治團體此類公法人仍有破產之困境；此外，鬧得沸沸揚揚的年金改革，亦是基於政府主導之角色，在未來可能無可期待能用以養老，由於此類議題攸關社會大眾，而高度被重視。 我國現行破產法自民國24年制定開始，未有大幅度之修正，然時至今日，社會結構及經濟活動已然改變，而於近年有數次之修正草案提出，其中一重要里程碑即為公法人之債務清理程序，首見於司法院提出之破產法(草案更名為債務清理法)修正草案，對我國破產法制乃一大進步，本文主要研究之重點即是透過司法院提出之草案探究公法人債務清理制度，包含主體、適用範圍、採用程序、法院角色等，並援引較先進之美國案例併同參考。 本文除了將我國債務清理法草案中關於公法人債務清理制度與美國聯邦破產法第九章做比較外，另外也將我國社會基金所面臨之問題，例如健康保險基金即將破產議題，一併做了介紹。最後，參考行之有年的美國法令，提出適合我國國情之修法建議，希冀能為我國債務清理法制貢獻微薄之力，當然也殷殷切盼著這部債務清理法草案能早日通過，開啟我國債務清理法制嶄新的一頁。;There are more and more news reporting about the city or county governments are in financial difficulties. In addition, some social fund like National Health Insurance faced the same problem. Therefore, how to amendment the Bankruptcy Law in order to solve the situation will be an extremely urgent need. Public agencies, like general consumers and private enterprises, are vulnerable to financials risks, which could affect their ability to fulfill their missions to serve the public. Therefore, public agencies should not be treated as individuals or private sector agencies when it comes to financial reconstructuring or bankruptcy. the purpose of the financial reconstructuring of public agencies is to provide them with protection from their creditors as they continue their operations and develop plans to recover from their financial difficulties. This article introduces and analyzes Chapter Nine, Adjustment of Debts of a Municipality, of the United States Bankruptcy Code. Then, Chapter Five, Debt Resolution of Public Agencies, of Taiwan’s latest Bankruptcy Law Amendment Draft is subjected to analysis. In its conclusion, this article suggests a comprehensive pattern for the future development of bankruptcy plan for public agencies in Taiwan.
