台灣在2001年到2008年間，陸續有幾家知名的百貨公司發生重大的財務危機事件，包括亞世集團的大亞百貨、中國力霸公司的衣蝶百貨和中興紡織關係企業的中興百貨等。
而由於百貨公司所牽涉層面既深又廣，其利害關係人包括會員、專櫃廠商、百貨員工、專櫃員工、供應商、周邊服務業者和往來銀行等，一旦爆發往往帶來不小的社會動盪。在加上其業態特性使然，專櫃商須有足夠的現金量才能備貨營業，也因此被倒帳的專櫃商往往容易出現財務調度的困難。一家百貨出現財務危機，便意謂著數百個中小企業的經營風險同時大為提高。
然而，儘管百貨公司財務危機此議題對國家來說如此重要，在過去卻並無相關研究進行探討。過去關於財務危機和公司重整的研究論文，多著重在法律及財務等面向，較少針對特定業種探討如何將一間企業從財務危機的泥淖中拯救出來。因此，本研究期望透過個案法的方式，完整呈現衣蝶百貨在自救重整過程中所面臨到的問題和處境，同時歸納該成功案例所實行的模式和要點供後人參考。
本研究首先針對企業聲請重整的法律程序及相關法令進行文獻回顧，接著簡介百貨業財務危機的特性以及衣蝶百貨財務危機的概述。除了進行文獻回顧外，本研究還訪談其他利害關係人包含自救會主委、專櫃廠商和衣蝶店長等，期望取得不同面向的觀點。
最後本研究將百貨自救重整的過程分為四個時期，依序是危機潛伏期、急救期、安定期和轉手期。並且回顧每個時期自救會所面臨的重要關鍵事件、問題和解決方法。此外在分析內文中，本研究也將重整自救過程中所用到的重要文件和當時的新聞資料作為附件，力求重現個案的原貌。

There were a few department stores in Taiwan experiencing a financial crisis during 2001 to 2008, including Da-Ya department store, IDEE department store and Zhong-Xing department store.
Because the operation of a department is deeply related to its suppliers, related banks, members and workers of the department, etc., it will result in an upheaval in a society when it happened. Once a department store faces a financial crisis, it will enhance the possibility of hundreds of small and medium enterprises experiencing operating risks.
However, although it is really important for a government to concern about the financial crisis of department stores, there aren’t any researches about it. Rather than probing into some specific industries to rescue a company from a financial crisis, essays about the financial crisis and company resetting in the past most emphasized in the law and finance. To show some successful models, this research takes the problems IDEE faced in the process of its self-rescuing as a case.
At first, this research reviews the related documents of the law and the process of a business appealing for resetting (recovery). Second, it introduces the features of a financial crisis of a department store and the crisis IDEE faced. In addition, in order to get different viewpoints, it also shows the interviews with some stakeholders, such as the shopkeeper of IDEE and the chairman of the self-rescuing committee.
In the end, this research separates the self-rescuing process into four periods: the period of crisis incubation, the period of first aid, the period of stability, the period of passing on. It also looks back every critical event, problem and solution the committee faced every period. Besides, to completely display the case, the important files about the process of self-rescuing are also showed as attachments.

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