個人破產法律規則的臺灣生成——問題、徑路、變革與啟示

The Building of the Legal Institutions of Personal Insolvency in Taiwan Region - Questions, Path, Revolution and Enlightenment

為應對自2005年起愈演愈烈的卡債危機，臺灣地區於2007年出臺了“消費者債務清理條例”，其實質為針對個人破產設計的特殊法律規則，以拯救卡奴。但因受中國傳統法律文化的影響，條例實施之後產生了立法意旨與司法實踐的脫節，效果不佳，故當局又在2012年對條例進行了大規模的修訂。對“消費者債務清理條例”制定背景、起草以及修訂過程中所要解決的問題和實際應對措施的解讀可以讓我們深入瞭解臺灣地區個人破產法制的最新變革。而結合臺灣地區的經驗，從法政策角度考量，大陸現階段並無制定《個人破產法》的緊迫性，但臺灣“消費者債務清理條例”所涉及的相關立法理念與技術卻對大陸未來個人破產法規則體系的構建具有重要的參考價值。

In order to response to the debt crisis of credit card broken out in 2005, the authority of Taiwan region enacted the Consumer Debt Clearance Act in 2007.The target of the act is to rescue the debtors by designing bankruptcy rules for persons. But just because of the influence of traditional Chinese custom, the juridical practice could not conform to the intention of the law, so the result was not good and the authority modified the act in 2012.We can know the latest revolution of legal institutions of personal insolvency in Taiwan  region by analyzing its background, the questions which should be solved during the process of formulating and modifying the act as well as these questions resolution. According to Taiwan regions experience, the mainland of China does not have the urgency to draw up personal bankruptcy law in the view of legal policy. But we can learn legal skills and legal thoughts from the Consumer Debt Clearance Act to construct the legal institutions of personal insolvency in mainland of China in the future.