台湾《消费者债务清理条例》评析及对大陆出台个人破产制度的展望

随着中国大陆地区社会主义市场经济体制的确立和深化,无论是在法律制度的设计上还是广大群众的观念接受程度,都需要一定的磨合期,再加上城乡二元结构的差异,使得中国大陆在个人破产制度的推动上难度较大。本文尝试借鉴台湾经验,期望对未来中国大陆个人破产制度的增修作一比较参考,使整体市场退出机制更加完善。

The Comments on Taiwan Statute for Consumer Debt Clearance and Expectation on Personal Bankruptcy Law in Mainland China

With the establishing and deepening of socialist market economy system in Mainland,it will be a long time for Mainland to accept personal bankruptcy both in the legal system and the understanding of the public.In addition,the dual structure in urban and rural economy may be an obstacle for the introduction of personal bankruptcy system.Based on the experience of Taiwan,this paper provides useful reference to revise the personal bankruptcy system in China and improve the market exit mechanism.