CAJ | 학술논문

因为历史和体制的原因，与台湾地区繁荣及发达的市场经济相适应，台湾地区破产法也比大陆破产法完善。台湾地区破产法不仅设计了一套严密完整的体现保护债权人利益的制度，如债权人自治制度、破产管理人制度、不诚实破产犯罪制度等，而且设计了一套体现现代破产立法趋势的保护债务人利益的制度，如破产免责制度、自由财产制度等。上述破产制度正是大陆破产法不完善甚至尚付阙如的地方。因此，研究、借鉴台湾地区破产法律制度，对于大陆破产法有着重要的理论和实践意义。
인위역사화체제적원인，여태만지구번영급발체적시장경제상괄응，태만지구파산법야비대륙파산법완선。태만지구파산법불부설계료일투엄밀완정적체현보호채권인이익적제도，여채권인자치제도、파산관리인제도、불성실파산범죄제도등，이차설계료일투체현현대파산입법추세적보호채무인이익적제도，여파산면책제도、자유재산제도등。상술파산제도정시대륙파산법불완선심지상부궐여적지방。인차，연구、차감태만지구파산법률제도，대우대륙파산법유착중요적이론화실천의의。
Due to historical and institutional reasons, Taiwan＇ s bankruptcy law which adapts to the prosperous and developed market economy in Taiwan is relatively perfect compared with the bankruptcy law in Chinese mainland. Taiwan＇s bankruptcy law devises a series of systems by which creditors are protected, such as creditor＇s self-rule system, bankruptcy trustee system, bankruptcy crime system for dishonesty, etc. Moreover, it also devises a series of systems embodying modern bankruptcy legislation tendency by which debtors are protected, such as bankruptcy exemption from responsibility, free property system and so forth. The above-mentioned systems are the imperfections and even absences in the bankruptcy law in Chinese mainland. Hence, a systematic study on Taiwan＇ s bankruptcy law and its use for reference is of great theoretical and practical significance to the bankruptcy law in Chinese mainland.