進入公司重整程序前，倘公司之財產未為妥適保全，公司進入重整程序後，可能因公司財務狀況惡化，導致重整程序所需資金不足，使重整計劃無法完成，而使重整程序徒勞無功，故本文認為裁定重整前之財產保全極為重要。
而進一步觀察聯合國國際貿易法委員會之《破產法立法指南》及美國破產法規定，皆與我國法規定有異。本文將參考《破產法立法指南》中為保護和保全破產財產之中止制度，及美國破產法第362條自動凍結條款。
《破產法立法指南》為保護和保全破產財產之中止制度，並非提出單一固定之法律規定，而係在提出建議，給予各國依其國家法律得以選擇之架構，故於各種情況下皆提出規定供選擇，並於有特別優異之差別時，提出明確建議，因此本文將於第三章中將其內容做完整介紹。
而美國破產法第362條自動凍結條款，僅單純一條文內容，卻包含多達十五項之規定，而其中一項更規定多達二十八款。其法律規定極為細膩，故本文試圖將其完整架構於第四章中做詳細介紹。
而我國公司法第287條規定及實務上之適用，本文將於第五章做介紹及整理。
又我國債務清理程序分散於數個不同法律之中，於民國98年，「破產法修正草案」被變更為「債務清理法修正草案」，確立了此草案不再僅單純規定和解及破產制度，更納入重整程序、公法人之債務清理及外國債務清理程序。故本文將針對民國98年公佈之「債務清理法修正草案」中，關於裁定進入重整程序前保全財產之規定於第六章結論中做評析後，提出本文結論及建議修法條文。
If the property of debtor was not protected appropriately before going into the company reorganization procedure, the company's financial condition may get worse after the company entering the reorganization procedure, and the reorganization procedure may lack the necessary funds to enable the reorganization plan to be completed. For this reason, protecting property of debtor before going into the company reorganization procedure is extremely important.
Further observation of "Legislative Guide on Insolvency Law" made by the United Nations Commission on International Trade (UNCITRAL) and the United States Bankruptcy Code, their provisions both are different from Taiwan's Law. This Thesis refers to "Stay" in "Legislative Guide on Insolvency Law" and "Automatic Stay" under Section 362 of 11 U.S.C..
The "Stay" under "Protection and preservation of the insolvency estate" of "Legislative Guide on Insolvency Law" is created as a suggested pattern for lawmakers in national governments to consider adopting as part of their domestic legislation. Chapter 3 has full description of its contents.
"Automatic Stay" under Section 362 of 11 U.S.C. is one single section, but contains up to 15 subsections, and one of subsections contains even up to 28 paragraphs. The provisions are very meticulous. Chapter 4 attempts to describe it thoroughly in detail.
Chapter 5 introduces Article 287 of the Company Act of Taiwan, and gathers statistics of the judgments.
Insolvency procedures of Taiwan are spread among a number of different laws. "The draft of Bankruptcy Act" was changed to "the draft of Insolvency Act" in 2009. This draft then not only provides for settlement and bankruptcy, but also reorganization, public debt insolvency, and foreign corporate debt insolvency. Therefore, Chapter 6 analyzes "the draft of Insolvency Act" in 2009, and then makes conclusions and proposes amendments to the provisions of law.
