本文觀察我國自然人依破產法聲請破產免責之障礙，計有債務人違反誠信義務、債務人具備工作能力、債務人僅有一債權人、以及債務人財產不足清償破產財團費用及財團債務等四端，遂逐一評釋針砭實務立場，闡述消費者債清條例與債清法修正草案之基本法理與立法趨勢。其次，本文認為消費者債清條例第2條所稱之消費者，在債清條例施行以後，基本上無依破產法聲請破產之餘地。即或不然，在非得肯認消費者可自由選擇依債清條例或破產法清理其債務的情況下，法院在解釋論上亦應類推適用債清條例第151條規定。惟根本解決之道，乃在破產法或債清法修正草案明文增訂準用債務協商前置機制，俾維持債務清理法規範之內在和諧，完善我國自然人債務清理法制。

The purpose of this article, which is divided into four parts, is to analyze the legal issues in Taiwanese insolvent law. Following an introduction to the origin of canceling debts in the Holy Bible, Part II explores the major difficulties in bankruptcy law when an insolvent person requests to apply the liquidation procedure.Part III inquires into the influences of Consumer Insolvency Act on liquidation procedure in Bankruptcy Code. That is to say, on the one hand, when it comes to an insolvent natural person, the procedure of Consumer Insolvency Act is prior to that of Bankruptcy Code. On the other hand, an insolvent person must go to negotiate the debts with his creditors before requesting to apply the liquidation procedure.Inspired by French law, Part IV concludes by offering propositions to the local problems concerning personal re-establishment and liquidation procedure.