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别除权是大陆法系破产法中的一项重要权利,它使“物权优于债权”的法则在破产程序中得到了继续承认,保护了特殊债权人的利益。我国现行破产法未使用“别除权”,而是仿照英美法称之为“有财产担保的债权”,《企业破产法(试行)》32条规定:“破产宣告前成立的有财产担保的债权,债
Ex-dividend is an important right in the bankruptcy law of the continental law system. It has allowed the law of “property rights superior to claims” to be continuously recognized in bankruptcy proceedings and protected the interests of special creditors. The existing bankruptcy law in our country does not use “no excuses”, but instead follows the Anglo-American law as “claims with property security” and “Enterprise Bankruptcy Law (Provisional)” 32 states: "Debts with property guarantee established before bankruptcy declaration ,debt