現代債務清理法制視野下的董事義務與責任

Directors’Duties and Responsibilities under the Perspectives of Contemporary Debt Clearance Legal Regimes

我國公司法第211條規定，當公司虧損達到實收基本額二分之一時，董事會負有報告義務；當公司資產顯有不足抵償所負債務時，董事具有聲請破產或重整之特別義務。此條實具公司法與債務清理法制交錯領域之研究意義。
我國債務清理法制發展，自2008年消費者債務清理條例實施後，在「消費者破產」領域已取得現代化的進展，令人讚賞。債務清理法制發展下一階段將關注以公司重整制度為首的「企業再生」革新。又我國公司法自2018年修法後，於公司治理部分已取得長足的進步，故由公司法角度觀之，公司重整制度亦是現代企業治理進一步的改革重點。
基此，本文將於第貳章首先論述我國債務清理法制的發展歷程；第參章討論我國公司重整制度及實務狀況；接著，第肆章討論公司重整制度中，董事義務與責任的地位；最後第伍章，本文提出企業再生法草案供社會各界參考；第陸章為本文結論。

According to Article 211 of Taiwan’s Company Act, when a company incurs losses reaching the amount of a half of its paid-in capital, the board of directors is obligated to report such a situation; furthermore, if the company's assets are evidently insufficient to cover its liabilities, directors have a special duty to file for the proceedings of bankruptcy or reorganization. This provision reflects the overlapping field of corporate law and debt clearance mechanisms, and may serve as meaningful grounds for an integrated legal analysis.
Since the enactment and implementation of the Consumer Debt Clearance Act in 2008, it is praiseworthy that Taiwan has made a remarkable progress in modernizing its“consumer bankruptcy”legal field. The next stage of reforms on Taiwan’s debt clearance regimes should focus on“corporate rehabilitation”which is led by reforms of corporate reorganization. Additionally, following the 2018 amendments to the Company Act, significant strides have been made in the area of corporate governance. From this perspective, corporate reorganization has become a key issue in the broader context of modern corporate governace reform.
Thus, this paper is structured as follows: Chapter Two outlines the historical development of Taiwan’s debt clearance legal regimes; Chapter Three explores the structure and practical implementation of corporate reorganization in Taiwan; Chapter Four analyzes the critical role of directors’duties and responsibilities within the reorganization process; Chapter Five proposes a legislative draft for the Corporate Rehabilitation Act for public reference; and Chapter Six concludes the study.