Lately, the global economic market has been tumultuousMajor changes such as inflation and interest rate hikes may cause individuals or legal entities to fall into the abyss of insolvency. According to the Consumer Debt Clearance Statute and the Bankruptcy Act, if a debtor is unable to repay his/her debts, he/she may clear his/her debts according to the rehabilitation or liquidation process set out by the Consumer Debt ClearanceStatute, or file an application for bankruptcy in accordance with the Bankruptcy Act. Both are procedures to help debtors clear their debts.

近來全球經濟市場瞬息萬變，通貨膨脹、利息調升等重大變動，可能造成個人或法人步入不能清償債務的萬丈深淵。按消費者債務清理條例、破產法之規定，債務人若有不能清償債務之情形時，得依消費者債務清理條例聲請更生、清算，或依破產法聲請破產，二者都是協助債務人清理債務之程序，但從司法案件統計上，准駁情形卻有相當大的差異。

依司法院民國110年統計年報有關「地方法院消債聲請事件終結情形」之統計數字，自101年起至110年止聲請更生事件總計為33,997件，裁准更生之案件總計為24,699件（裁准比率為72.7％）；聲請清算事件總計為9,995件，裁定開始清算之案件總計為7,984件（裁准比率為79.9％）。

然而，有關「地方法院民事破產事件終結情形」同期間之統計數字，聲請破產事件總計僅有2,013件，而宣告破產之案件更只有287件（裁准比率為14.3％）。二者同為清理債務之程序，同樣期待債務人能夠透過債務清理程序重獲新生，何以破產事件不論是案件數量或裁准比率，均大幅低於更生或清算事件？

這些聲請破產之個人或法人，在破產程序中，究竟是因為什麼原因而被法院駁回聲請？或許可以從法院駁回破產聲請的理由，探知我國破產程序何以難如登天。

Since the start of the COVID-19 pandemic in early 2020, commercial activities worldwide have been hit hard. It is especially difficult for businesses already affected by changes in the economic environment and consumption pattern. While waiting for the pandemic to alleviate and business activities to recover, the number of companies seeking bankruptcy protection or reorganization has increased each month.