破产视角下的抵销

发布时间：2019-06-06 20:25

【摘要】：为更好地反映抵销制度的正当性基础,应细化抵销的类型,区分"独立的抵销"与"同一交易内的抵销",并在破产法上作不同的处置。对照"同一交易内的抵销"制度,有助于我们更准确地认识债权债务折算及解除返还的制度,更深刻地理解民法上"牵连关系"、同时履行抗辩、留置权(尤其是商事留置权)等概念或制度,并更好地安排抵销在诉讼法上的处置。从立法论的角度,"同一交易内的抵销"制度可作为未来我国修订企业破产法的参考。在判断可否进行破产抵销时,一方面应继续贯彻破产撤销制度尤其是偏颇清偿制度的基本理念,另一方面应充分考虑抵销制度中的公平考量,承认实际利益主体与名义权利人可能分离的现实,更注重利益的关联,限制转让债权与受让债权的抵销,但同时又不过分拘泥于债权之间形式上的相互性。另外,应重视抵销的担保功能,保护包括后顺序债权人在内的破产债权人于破产程序之外本应享有的权利。在抵销与其他担保权竞争的情况下,原则上应承认抵销的优先性。
[Abstract]:In order to better reflect the legitimate basis of the set-off system, we should refine the types of set-off, distinguish between "independent set-off" and "set-off in the same transaction", and deal with it differently in the bankruptcy law. Comparing with the system of "set-off in the same transaction", it is helpful for us to have a more accurate understanding of the system of conversion and cancellation of claims and debts, to have a deeper understanding of the "implicated relationship" in civil law, and to perform the defense at the same time. Concepts or systems such as lien (especially commercial lien), and better arrangement of set-off in procedural law. From the point of view of legislation, the system of "set-off in the same transaction" can be used as a reference for the revision of enterprise bankruptcy law in China in the future. In judging whether the bankruptcy set-off can be carried out, on the one hand, we should continue to implement the basic concept of the bankruptcy cancellation system, especially the biased liquidation system, on the other hand, we should give full consideration to the fair considerations in the set-off system. To recognize the reality that the actual interest subject and the nominal right holder may be separated, pay more attention to the relationship of interests, limit the set-off between the transferable creditor's rights and the transferable creditor's rights, but at the same time, they are not too confined to the formal reciprocity between the creditor's rights. In addition, attention should be paid to the security function of set-off to protect the rights of bankrupt creditors, including post-sequential creditors, outside the bankruptcy proceedings. Where set-off competes with other security rights, the priority of set-off should be recognized in principle.
【作者单位】：北京大学法学院;
【基金】：国家“万人计划”(2013年青年拔尖人才支持计划)研究项目“法教义学与价值判断”的阶段性成果
【分类号】：D922.291.92

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