在21世紀新一代破產浪潮中，清算式重整無疑是其中最大亮點，也是司法院2016年債務清理法草案重整章最引人注目之處。究竟何謂清算式重整？清算式重整從何而來？我們應該如何看待這項由美國為首發展出來的新一代破產浪潮，以及2016年債務清理法草案的因應規劃，都是本文關心焦點。經過本文研究整理，本文提出，清算式重整可分成「傳統型清算式重整」、「自始型清算式重整」以及「出售型清算式重整」三大類型。而由草案第261條的文義和立法理由觀之，草案第261條屬於「傳統型清算式重整」，但可否以草案第261條為起點，進一步將「自始型清算式重整」以及「出售型清算式重整」的清算式重整三大類型一起進入我國債務清理法的世界，即是本文建議的主要考量。因此，本文首先將在第貳章就清算式重整的發展脈絡進行討論，接著在第參章就出售式重整的出現進行探索。然後，本文會在第肆章提出清算式重整的三大類型觀察，並在第伍章以歌林公司重整案為例，就我國法院實務上出現的營業讓與式重整進行討論。最後，本文會在第陸章從清算式重整角度，提出對債務清理法草案的觀察和建議，第柒章則為本文的結論，希望能藉由本文的討論，將清算式重整制度予以整體評價，以迎接我國新一代重整制度的到來。

A new wave of bankruptcies in the twenty-first century has highlighted the importance of liquidating reorganization, which is also a focus in the reorganization chapter of the Draft of Debt Clearance Act created by the Judicial Yuan in 2016. Therefore, the definition and origin of liquidating reorganization merit further exploration. This study examined viewpoints regarding the new wave of bankruptcies originated in the United States and the response measures in the 2016 draft formulated toward this wave of bankruptcies. Compiling related data revealed that liquidating reorganization could be classified into conventional, self-initiated, and 363-sale types. The content and legislative purpose of Article 261 in the draft indicated that this article was created for conventional liquidating reorganization. However, we suggest that it can be used as the basis to develop regulations that incorporate self-initiated and 363-sale liquidating reorganization into the debt clearance system of Taiwan. According to the aforementioned assertions, Chapter 2 discusses the development context of liquidating reorganization. Chapter 3 explores the emergence of 363-sale reorganization. Chapter 4 details observations on the three types of liquidating reorganization. Chapter 5 uses the reorganization of Taiwan Kolin as an example to discuss legal practice regarding corporate reorganization based on the sale of businesses. From the perspective of liquidating reorganization, Chapter 6 provides observations and suggestions concerning the Draft of Debt Clearance Act, and Chapter 7 concludes this study. The discussion of this study can facilitate an overall evaluation of the liquidating reorganization system, helping Taiwan adopt a new generation of reorganization models.