世界上大多数国家的破产法都对企业破产抵销进行了规定,我国也不例外,对破产抵销问题进行了一般性的规定和限定,但其中还是存在一些问题的。这些问题不解决,可操作性、公平性、效率性就很难得到兼顾。本文对我们企业破产抵销法律问题进行了论述,并提出了一些建议。 Bankruptcy laws in most countries of the world provide for the bankruptcy offsetting of enterprises, and our country is no exception to the general provisions and restrictions on bankruptcy offsetting, but there are still some problems. If these problems are not solved, maneuverability, fairness and efficiency can hardly be reconciled. This article discusses the legal issues of bankruptcy offsetting in our company and puts forward some suggestions.