反思破产抵销制度的价值——以与合同法相比较为视角

Reflection on the Value of Set-off

关于破产抵销有两种立法例,一种是禁止制破产抵销,一种是允许破产抵销。我国采第二种立法例,在民法抵销制度的基础上,规定了破产抵销制度。通过对我国破产抵销制度的特点及其禁止性规定的分析,得出我国破产抵销有别于民法中抵销制度的担保、保障公平的功能、公平的价值取向,以及价值判断原则———企业生存利益优先原则、诚信原则。

There are two kinds of legal systems on set-off in bankruptcy: 1.Forbid;2.Allow.Our country adopts the latter system.This text analyzed on its characters and restrictions,and then the values of set-off in bankruptcy will be reached: set-off can serve as a lien;set-off protects fairness.Its core value is fairness.In order to realize the core value,we should obey the follow rules: A corporation's survival interest is also preferable;Set-off in good faith should be strongly protected.