歷時長達三年多的新冠肺炎疫情對全球經濟造成嚴重的衝擊，中小企業受創尤為明顯。因此，本研究旨在探討小規模事業體的債務清理法制是否健全。首先討論現行公司法重整制度，並透過司法實務案例，分析現行制度的實際應用效果與問題。接著，聚焦於中小企業的債務清理方式，認為無論是現行法或債務清理法草案，所提供的重建型債務清理程序並不理想。基於聯合國破產法立法指南與國際立法實務之比較研究，本文認為我國在債務清理法制的改革上，應建構簡易重整程序取代固有破產和解程序，並提出相應立法建議，專門針對中小企業的特點和需求，提供更靈活和合適的債務清理制度，以更好地支持企業渡過困境，有助於恢復整體經濟穩定和促進永續發展。;The COVID-19 pandemic, which has lasted for over three years, has had a severe impact on the global economy, with small and medium-sized enterprises (SMEs) being particularly affected. Therefore, this study aims to examine the adequacy of the legal framework for debt resolution for small-scale businesses. Firstly, the current company reorganization process will be discussed, and the practical application and issues of the existing system will be analyzed through judicial case studies. Subsequently, the focus will be on debt resolution methods for SMEs, highlighting that both the current law and the proposed debt resolution bill do not provide an ideal restructuring process for debt resolution. Based on a comparative study of the UNCITRAL Legislative Guide on Insolvency Law and international legislative practices, this study suggests that our country should establish a simplified reorganization process to replace the reconciliation process of bankruptcy law. Furthermore, legislative recommendations will be proposed to develop a debt resolution system that is more flexible and appropriate, catering specifically to the characteristics and needs of SMEs. This will better support businesses in overcoming difficulties and contribute to the restoration of overall economic stability and the promotion of sustainable development.
