資訊科技政策與電子治理在全球經濟體系日益受到尊重，而逐漸逼向科技國的我國，對於相關法令制定的重視將是未來趨勢。不可諱言，智慧財產權授權契約已是高科技產業中一項重要的經濟工具，而基於全球經濟環境的詭譎多變，相關企業破產的案件也時有所聞。這其中，智慧財產權授權契約中，授權人與被授權人方，在破產程序中權利的保護與破產財團利益的衡平，現已是全球一重大議題。而美國聯邦破產法更是在智慧財產權保護團體的推動下，增訂智慧財產授權契約特殊條款於該法中，以因應時代所趨。台灣在邁向科技大國的路上，亦將遭遇相同的問題。因此，從發展高科技產業的方針著眼，將資訊科技政策與破產法相互結合已是勢在必行。 所以，本文首先將就智慧財產權法的保護與破產法立法目的間的競合關係進行論述。之後，以美國聯邦破產法對於進行中智慧財產權授權契約的處理原則與相關案例的評論為開端，論述並提供為我國將來相關立法之參考。再者，通盤檢視現行國內破產法制有關智慧財產權授權契約的運用。最後，則就目前司法院最新破產法草案對於進行中雙務契約相關處理條文，提出本文意見，並表達本文對我國未來破產法中有關處理智慧財產權授權契約的具體建議。 本文誠摯希望，本文的提出，可以使我國資訊科技政策與將來的破產法制更緊密結合，使我國的破產法可以確實成為我國未來高科技產業發展的堅固盤石，讓我國將來的資訊科技政策達到最全面之效。

Nowadays many technology companies are using intellectual property licensing as their most important source of revenue. However, due to the rapid changing of global economic environment, there are more and more technology companies heading for bankruptcy. Unfortunately, the intersection of bankruptcy law and intellectual property laws reveals an uneasy tension. In terms of intellectual property licensing, either the licensor or the licensee who files for bankruptcy will affect the other tremendously. Therefore, to reconcile IT policy and bankruptcy system is one of the most important things to do in the current intellectual property society regarding licensing. It is true both in the U.S. and Taiwan. Based on this observation, the author will first discuss the differences between the purposes of bankruptcy law and intellectual property laws. Related U.S. bankruptcy designs and cases will also be presented and analyzed for the needs of Taiwan’s future bankruptcy system. Furthermore, we will turn our view on Taiwan’s current bankruptcy system in the concern of executory licenses. Finally, a new proposal will be drafted on the basis of Taiwan’s latest Bankruptcy Amendment Act to meet our final goal of keeping equitable balance among all involved parties.