摘 要 我國現行之公司重整制度，是由法院以中立第三者之地位主持並監督重整程序之進行，然而重整制度卻經常遭到濫用，成為債務人拖延甚至拒絕償債之工具；而重整案件之處理又曠日費時缺乏效率，甚至有超過十年仍未終結重整程序之案例。因此，「重整」一語在國人心目中已帶有太多之負面意涵。 所以本文除針對我國現行之法院正式重整制度予以介紹、提出修正方向外，亦介紹於英、美等國行之有年之「法院外重整制度」（London Approach；Workout），希望藉此提供改革重整制度之新思維。 本文之內容安排為第一章緒論；第二章介紹金融改革與重整之關係；第三章介紹重整之概念；第四、五、六章分別介紹我國公司重整制度之過去、現在與未來；第七章介紹法院外重整制度；第八章介紹國際債務清理法制統一化運動；第九章則為結論。 Abstract In Taiwan, the court plays an important role to direct and supervise the formal process of reorganization. However, the formal process is often abused by debtor to postpone or even refuse to pay their debts. Furthermore, it averagely takes a long time to handle one case. In some extreme cases, it took more than a decade but could not complete. Therefore, the word “reorganization” has negative meanings for most people in Taiwan. In this paper, the current process of reorganization in Taiwan is introduced, and some reforms are provided. In addition, it introduces the famous out-of-court reorganization, the London Approach and Workout, as an alternative of the formal reorganization. Contents of this paper include： PartⅠ：introduction PartⅡ：the relation between financial crisis and reorganization PartⅢ：the meanings of Reorganization PartⅣ：the history of reorganization in Taiwan PartⅤ：the process of reorganization in Taiwan PartⅥ：the suggestions for reform of reorganization in Taiwan PartⅦ：out-of-court reorganization PartⅧ：the international standardization of Insolvency Process PartⅨ：conclusion
