执行人破产前已被法院裁定截留但未履行完毕的租金 ,应作为破产财产还是已执行的财产 ,实践中有争议。文章从三个方面进行了分析 ,指出该笔租金应属于破产财产 :( 1 )区分已执行财产与破产财产的界限在于是否“执行完毕” ;( 2 )判断财产是否“执行完毕”的标准在于是否完成了产权转移 ;( 3)该笔租金的所有权并没有完成转移 ,故属破产财产。 It is controversial in practice that the rents, which have been intercepted by the court before the bankruptcy but have not been discharged before the bankruptcy, should be used as bankruptcy property or property already executed. The article analyzes from three aspects, pointing out that the rent should belong to the bankruptcy property: (1) the distinction between the executed property and the bankruptcy property lies in whether it is “completed”; (2) the criteria for judging whether the property is “finished” Whether the transfer of ownership has been completed or not; and (3) the ownership of the rent has not been transferred and is therefore a bankruptcy property.