我國自2008年4月實行消費者債務清理條例之後，為我國現代的債務清理機制邁出了第一步。然而這兩年來實務上出現大量的清算不免責的情況，使得我國的破產免責制度受到了重大的衝擊與挑戰。因此，本研究計畫首先將會就破產免責制度發展歷史的來龍去脈做出彙整研究；然後再就破產免責制度在我國現行的破產法典、消費者債務清理條例以及債務清理法草案中的地位做出體系式的分析；第三，將會就現代破產機制當中為世界標竿的美國聯邦破產法典的破產免責制度做詳細的研究：仔細並全文翻譯式的解析美國聯邦破產法典第523條及727條有關破產免責及破產不免責的設計，當然也包含就2005年美國預防破產濫用與消費者保護法案中，有關破產免責制度的重大更動的緣由及影響，做出全面的分析。本研究計畫同時也將會回答目前實務上的各項重大焦點議題例如奢侈浪費行為的清算不免責等等。最後，本研究計畫將會對我國未來的破產免責制度設計做出全盤的具體建議，希望能因此對我國未來的破產體制發展做出積極的貢獻。 The「Consumer debt clearance rules」which was started in April,2008 was the first step in the debts clearance system in our country. Since then, the bankruptcy discharge system has met many challenges. This research project aims to study the development and history of the bankruptcy discharge system both in Taiwan and in the United States, and to analyze the position of this bankruptcy discharge system in relation to our「Bankruptcy law」、「Consumer debt clearance rules」and the「Debts Clearance Act Draft 」. It will also study the bankruptcy discharge system in the United States. Article 523 and Article 727 of the United States Bankruptcy Code will be translated and analyzed. The changes made in the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 will also be studied to understand the design, the reasons and the influences of the bankruptcy discharge system in the United States. The important issues occurred in the implementation of the rules in our country shall also be discussed. Finally, practical suggestions concerning the future of the bankruptcy discharge system will be made. Hopefully, this research project will contribute to the better development of the future bankruptcy discharge system in our country. 研究期間：10008 ~ 10107
