破產撤銷權得以重新檢視債務人於破產程序開始前實施之財產處分行為，並將已歸於消滅之債權債務關係予以撤銷，乃破產法上實現債權人平等之一大關鍵。我國破產撤銷權制度自民國二十四年破產法實施時起即已存在，至今未進行重大修法改革，其作為防止債務人財產不當減損以及保障全體債權人公平受償之重要制度，實有重新檢視並加以修正之必要，因此本文對我國破產撤銷權制度加以探討，並透過比較法學之方式，以破產法學發展蓬勃之美國聯邦破產法典作為我國借鑒，分析我國破產撤銷權制度有何不足之處，進而提出本文看法以及相關修法建議。;The avoiding power is able to reconfirm the debtor’s behavior of the disposal of property before the commencement of the bankruptcy proceedings, and then to avoid the relation of debtor and creditor that have been eliminated. It is the key to achieving the equality of creditors in the bankruptcy law. The regulation of the avoiding power in Taiwan has existed since the implementation of the Bankruptcy Law in 1935, and has not undergone major amendments or reforms so far. As a crucial regulation to prevent debtors from improperly reducing their assets and to ensure fair compensation for all creditors, it is necessary to reconfirm and amend it. Therefore, this article will discuss the regulation of the avoiding power in Taiwan, and take the United States Bankruptcy Code, which is booming in bankruptcy law, as a reference for Taiwan, to analyze the imperfections of our regulation, and then put forward the views and some recommendations for amendments of this article.
