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破产抵销权是民法中的抵销权在破产法中的延伸和应用,但是二者之间并非完全相同,破产抵销权具有其独特的特点和价值。破产抵销权的行使中需要予以特别注意的是特殊债权的抵销问题和有财产担保债权的抵销问题。
The right of bankruptcy is the extension and application of the right of set-off in civil law in the bankruptcy law, but the two are not exactly the same, and the right of bankruptcy has its unique characteristics and value. Of particular concern to the exercise of the right to set-off of bankruptcy is the set-off of special claims and the set-off of property-backed claims.