| Summary: | 碩士 === 國立中央大學 === 產業經濟研究所 === 92 === 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
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