而世界銀行每年所公布之《經商環境報告》(Doing Business Report)便設有債務清理指標，其中之「債務清理架構強度指數(Strength of Insolvency Framework Index)」旨在探討各經濟體中，企業債務清理法律框架於經商環境中之妥適性，顯見企業債務清理早已是影響國家經濟及競爭力之重要因素。
本文以世界銀行《經商環境報告》所發布的「債務清理指標」中之「債務清理強度架構指數」問卷為核心，研究我國企業之債務清理制度，其中第一章為續論；第二章將探討我國企業之債務清理制度，分別就公司重整、破產和解與破產清算三大面向之立法目的、規定運作、及相關特色做簡介與分析；第三章將介紹聯合國貿易法委員會破產法立法指南與世界銀行經商環境報告債務清理指標之內涵；而第四章到第七章以「債務清理架構強度指數」的四大面向「企業債務清理啟動程序指數(Commencement of proceedings index)」、「企業之債務人資產管理指數(Management of debtor′s assets index)」、「公司重整計畫指數(Reorganization proceedings index)」與「債權人參與指數(Creditor participation index)」出發，綜合我國之現行法與債務清理法草案，並結合聯合國破產法指南建議及相關參考文獻，評析我國債務清理框架於這四大指數中各題的得分與問卷填答方式；第八章為我國在經商妥適性下之新形態債務清理，將提出本文對我國債務清理架構強度指數之評析及相關修法建議，最後期許我國未來之債務清理架構可與國際接軌且更臻完善。? ;The global outbreak of COVID-19 in 2020. It has severely affected the economic activities of various countries, and global companies have also been affected by the epidemic. Many companies have encountered poor management and financial difficulties. Although many governments have launched a series of corporate rescue plans, the number of corporate bankruptcy has still risen sharply, causing Resolving Insovency is concerned by the people.
The “Doing Business Report” published by the World Bank every year has set Resolving Insolvency indicator. The “Strength of Insolvency Framework Index” aims to explore the corporate resolving insolvency in various economies. The suitability of resolving insolvency legal framework in the business environment shows that the corporate bankruptcy has long been an important factor affecting the country’s economy and competitiveness.
This article uses the "Strength of Insolvency Framework Index " as the core to study the Corporate Bankruptcy system of Taiwan.
The first chapter is a continuation; the second chapter will discuss the Taiwan Resolving Insolvency system, and will study and analyze the legislative purpose, regulation operation, and related characteristics of the three major aspects of Reorganization, Bankruptcy Settlement and Liquidation; chapter 3 will introduce United Nations Commission on International Trade Law, UNCITRAL Legislative Guide to Bankruptcy Law and the Resolving Insolvency Indicators in the World Bank′s Business Environment Report ; Chapters 4 to 7 will discuss "Commencement of proceedings index", "Management of debtor′s assets index", "Reorganization proceedings index" and "Creditor participation index", combining the current Taiwan law and the draft debt liquidation law. Combined with the recommendations of the United Nations Bankruptcy Law Guidelines and related references, comment on the scores of Taiwan’s Legal framework in these four major indexes and the way of answering questionnaire;Chapter 8 is the new form of Resolving Insolvency under the business suitability of our country. This article will present the review of Taiwan Resolving Insolvency Legal Frame Work and relevant revision suggestions. Finally, this article hope that Taiwan’s Resolving Insolvency Legal Frame Work can line with international standards and become more advanced. ?
