本論文之研究主題為公司重整與債權協商，期望透過經濟分析等方式，了解面臨財務艱困的債務人公司，如何在公司重整繼續經營的目標追求下，與債權人協商償還債務的方式。並利用比較法例的檢討與實際案例的分析，檢視現行關於公司重整的規範與實務運作有無不公平及不效率的現象，裨提供未來公司重整實務債權協商的參考。 本論文共分八章，第一章說明本論文之研究動機、目的、方法及研究範圍。第二章從經濟及財務角度檢視公司發生財務艱困時面臨之問題及處理方法，第三章則首先探討法院重整程之債權協商，說明公司在法院重整中與債權人之關係，並於第四章研究重整計畫之提出與認可之相關問題。第五章則再就法院外重整程序中之債權協商進行討論，研究相關諸問題及重建計畫之內容及通過程序，並介紹預先包裹式重整制度。第六章說明法院重整之重整計畫的效力，以及變更的問題。第七章則整理民國八十七年下半年至九十二年底發生財務艱困公司處理問題之分析，並與前文比較是否有改進之道。最後一章提出本文的結論與建議，期望國內對於重整制度有正面的認識，能夠善用重整制度解決債務人的經營困境並保障債權人的合理回收。 This thesis focuses on the the bargaining in the corporate restructurings. It expects to analysis how financially distressed company to deal with financial problems. Moreover, it also reviews the current regulation and caeses of corporate restructurings. The conclusion hopes to provide references for further solution of financially distressed companies. The research contains eight chapters. Chapter I introducts the corporate restructurings and the bargain. Though economic and financial analysis, Chapter II discusses how financially distressed companies deal with their problems. Chapter III considers the bargain in corporate reorganization to explain the relationships between debtor and creditors. Then, we explore the issue about the filing, voting, and confirmation of reorganization plan in Chapter IV. Chapter V focus on the bargain and the plan in workouts. Chapter VI illustrates the effect of the reorganization plan. Furthermore, we digest the actual data in the past five years about the practice of distressed companies. Finally, the conclusion provides the correct knowledge about corporate restructurings, to refresh the debtor and satisfy the creditors more.
