虽然民法中也有抵销权,但是破产法中的抵销权从特点到使用条件等都与民法上的抵销权有差别。出于不同的立法目的,有的国家规定了破产抵销权有的国家则不承认破产抵销权,我国在破产法中则明确规定了破产抵销权。那么我国是出于什么立法目的或者是为了保护什么利益而承认破产抵销权呢?破产抵销权的意义和限制是怎么反映立法者的利益平衡和倾向的。 Although civil law also has the right of set-off, the right of set-off in bankruptcy law differs from the right of set-off in civil law from the characteristic to the condition of use. For different legislative purposes, some countries have stipulated that the countries with the right of bankruptcy offset do not recognize the right of bankruptcy. In our country, the bankruptcy law clearly stipulates the right of bankruptcy. So what purpose does our country recognize for bankruptcy right out of any legislative purpose or what interests are protected? How does the meaning and restriction of bankruptcy right of right reflect the balance and preference of legislators.