追求美好生活、更充足的物質享受是人之常情、人類的天性。但個人在陷入財務困難之狀況時，繼續追求豐富多樣的物質享受，甚至進入奢侈浪費境界之時，如何從破產法學角度加以正確評價，以維持自然人享受幸福生活以及求取各債權人權益保護間的最大平衡，此乃現代破產法學所面臨之重大挑戰，也是本文所欲探究的主題。 本文從我國破產法修正草案增設之「阿B條款」爲開端，討論我國現行破產法與破產法修正草案中對於破產人於聲請破產前後所爲奢侈浪費行爲的相關設計，同時深入研究美國聯邦破產法中禁止奢侈浪費相關法律調整之立法背景以及目的，並針對兩者作交叉探討。本文希冀能透過討論我國與美國破産法典中對奢侈浪費行爲之不同對待方式，將禁止奢侈浪費此現代破產法學中的重大議題加以釐清。並進一步對我國破產法修正草案中關於禁止奢侈浪費行爲應有之規畫提出建議，使我國未來之破産法典能具體體現現代經濟社會債務人與債權人權益實質平衡之最大功效。

The purpose of Bankruptcy Law is to provide the debtor with a chance to reconstruct a new life. It also tries to maximize the compensation for the creditor. Therefore, the designing of the various related rules and regulations in the Bankruptcy Law is centered around these two core aims. This article will study and analyze the limits of the bankruptcy debtor’s luxury and waste behaviors. Based upon the two categories-- the limits of luxury and waste before the filing of bankruptcy and limits of luxury and waste after the filing of bankruptcy --, this article will first differentiate the meaning between luxury and waste. And then try to analyze our country's Bankruptcy Law Article 156, and Amendment Draft Article 82. Also, the U.S. Bankruptcy Code §523 (a)(2)(C) and § 1325 shall be compared with. In other words, in the designing of the rules and regulations in the bankruptcy system, is it necessary to punish the luxury and waste behavior of the debtor? If it is the policy to punish these kinds of behaviors, is it necessary to limit one's personal freedom as a means? Do the means and purpose of bankruptcy--the chance of fresh start for the debtor and the protection of the fair compensation for the creditor--correspond with each other on the issue of the limits of luxury and waste behaviors? Is there any room for improvement in the present day Bankruptcy Law and its new Amendment in our country for that? These are the points to be discussed in this article.