| 關 鍵 詞： |
破產制度；清算；司法管轄權；當事人能力；債權人會議；復權；破產宣告；居住之限制；破產債權 |
| 中文摘要： |
破產制度對現代商業社會以及全世界而言，是一個極為重要的制度，甚至在臺灣也是如此。然而，臺灣的破產制度施行迄尚未達五十年。至目前為止，要說臺灣的破產制度業已臻至完美是很困難的。幸運的是，臺灣大多數人都很熟悉破產制度，而臺灣的法律制度則有「破產法」。本文擬提出臺灣相關的破產清算制度，以及適用於臺灣的破產法律原則。
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| 目 次： |
I. Introduction
II. Prerequisites for Insolvency
1. The debtor must be unable to pay off or cease making payments toward his debts.
2. Insolvency must be adjudicated against the debtor by the court having proper jurisdiction over the matter.
3. The debtor must have the capacity to be a party in a civil procedure.
III. Effects of Insolvency
1. Restrictions on the freedom and privacy of the insolvent party's correspondences
2. Restrictions on the insolvent party's freedom of residence and ability to change residence
3. Summons or arrest of the insolvent party
4. Detention of the insolvent party
5. Loss of the right to manage and dispose of properties
6. Protection of insolvent party's bona fide unknowing debtors
7. Termination of the lease(s)
8. The Court's voiding of any gratutious or onerous acts
9. The trustee's (in insolvency) voiding of acts by the insolvent
IV. Insolvency Procedures
1. Metting the Prerequisites for Insolvency
2. Appointing a trustee in insolvency
3. Giving public notice of insolvency
4. Insolvent party's estate
5. Obligatory claims provable in insolvency
6. The creditors' meeting
7. Reconciliation
8. Distribution of insolvent party's estate
9. Closing of insolvency procedures
10. Restoration of rights
V. Penal Provisions
VI. Conclusion
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