破產法之目的，乃允許處於財務窘困之企業或個人得透過破產清算程序或重整程序清理債務，以獲得重生。合夥組織在我國商業活動中占有重要的一席之地，然目前合夥得否聲請破產？合夥如何破產？我國破產制度（破產法、消費者債務清理條例、債務清理法草案）均未適當處理此問題。 本文之目的是將現行美國合夥破產制度作一整體介紹與分析，並參照聯合國國際貿易法委員會破產法立法指南及中國合夥破產制度，進而檢討我國合夥破產制度之相關規定，最後對於建構我國合夥破產制度，提出三項建議：（一）合夥實體化；（二）聲請要件因聲請主體不同有相異之規定；（三）於破產程序中落實連帶無限責任。 Today's bankruptcy laws were designed to allow a business or individual to either rehabilitate its finances through a reorganization or liquidate its assets in order to obtain a “fresh start”. Partnerships are an important part of economic life in Taiwan. Yet, when a partnership files for bankruptcy, many of the consequences are uncertain. Taiwan's bankruptcy system has dealt inadequately with the issues presented when a partnership files bankruptcy. This article first claims that the importance of partnership bankruptcy cannot be neglected. Furthermore, through examining the U.S. partnership bankruptcy system, this article discusses the current situation of partnership bankruptcy system in the modern Taiwan. Moreover, this article provides a systematic analysis of Taiwan’s partnership bankruptcy and, in the end, further suggests an ideal model for the future of Taiwan’s partnership bankruptcy system, if proper.
