債務清理法制對企業債務影響之探討

淡江大學機構典藏 > 商管學院 > 國際企業學系暨研究所 > 學位論文 > Item 987654321/31970

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题名:	債務清理法制對企業債務影響之探討
其它题名:	To probe the effect on enterprise's debt under insolvency regime
作者:	林涵天;Lin, Han-tien
贡献者:	淡江大學國際貿易學系國際企業學碩士在職專班林宜男;Lin, Yi-nan
关键词:	債務清理法草案;修正單軌制;財務危機;企業債務;破產;重整;The draft of Insolvency Act;Modified Unitary System;Financial Distress;Enterprise's Debt;Bankruptcy;reorganization
日期:	2009
上传时间:	2010-01-11 01:29:40 (UTC+8)
摘要:	隨著交通與通訊之便利，促進了企業追求低成本、低工資之情況，資訊的流通、網際網路的發達、金融商品的多元化，使得企業在資金募集之管道更顯通暢；也正因為如此，信用得以虛增，企業得以快速膨脹，財務槓桿之操作趨於危險，進而導致自上世紀末至本世紀初約10餘年間共接連發生二次金融風暴。而該如何有效解決企業之債務問題，使體質佳的企業有機會得以重生，或使體質不佳之企業早日退場，即成為近年來各國政府施政上之重要課題，原本趨於冷門的債務清理法制之研究則漸漸成為研究之標的。企業發生財務危機，在危機的解決上可分為財務機制及司法介入等兩種方面，本文所著重在以司法介入之辦法為討論之重點。就我國而言，目前係公司法所涵蓋的重建型的重整程序及清算型的特別清算程序，及破產法上的重建型和解程序及清算型的破產程序可供企業為債務清理之運用。近年來，為謀求債務清理法制單一化，使企業能更容易、有效地進行債務清理，故經司法院與經濟部協商後，由司法院制訂債務清理法草案，使我國在債務清理上能夠正式擁有一部債務清理法典得以遵循。然而，債務清理法草案經提出，並藉由新舊制度之比較下，債務清理法草案擁有不少突破性的思維及將實務現狀之作法予以法制化等作法，使得一般產業界及金融圈均廣為討論。本篇論文之目的，不僅是希望藉由理解企業財務危機發生之原因後，透過新舊制度之比較，除就新制度對企業債務所帶來之影響進行探討外，更試圖在不同類型之企業財務危機下，找出適合該類型之債務清理機制。最後，則將新制度優於舊制度之所在進行歸納，並對新制度可能產生之問題進行剖析。 With the improvement of transportation and telecommunication, enterprises have been in pursuit of lowering costs and wages. The convenience of Internet and the diversification of financial products have made the funding of the enterprises much easier. However, such phenomena resulted in over-expansion of credit, unusual growth of enterprise size, and riskier financial leverage, which altogether has caused the occurrence of twice financial tsunamis in the past ten years. Therefore, it has become urgent for governments to make policies of how to solve the debt of weakening enterprises and restructuring the companies. There are two stratagems to solve financial crisis, one is financial strategy, and the other is to regulate through legislation. This thesis will focus on the latter stratagem. Currently in our country, there are several ways available to initiate company reorganization process: company reorganization process and company special liquidation process regulated in Company Act, and the settlement process and bankruptcy process in Bankruptcy Act. In recently years, after the cooperation with the Ministry of Economic Affairs, the Judicial Yuan has proposed a draft of Insolvency Act, in the hope that a new debt organization act will enable the enterprises to solve their financial crisis more easily and effectively, as well as to unify all of the insolvency regime process into a single system. After the announcement of Insolvency Act Draft, the comparison of the new process and the present one has been made. The breakthrough design and the legalization of common practices have ignited feedback from business and financial industry. This thesis aims to make a thorough analysis of the effect of the new system on enterprise debt organization by means of analyzing the reasons behind enterprise financial crises and comparing the new with the present system. On the other hand, it will locate the suitable debt organization regime for which kind of financial crises that enterprises might come through. Last but not least, this thesis will conclude the advantages of the new system, and will analyze the possible issues the new system might encounter.
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