由于破产抵销权的特殊性,若用之不当就会有碍企业破产程序的顺利进行,损害其他债权人的正当利益。基于此,在允许行使破产抵销权的同时,更应该注重对其进行合理的限制。 Due to the particularity of the bankruptcy right of set-off, improper use will hinder the smooth progress of the enterprise bankruptcy procedure and undermine the legitimate interests of other creditors. Based on this, while allowing the exercise of bankruptcy rights, more attention should be paid to its reasonable restrictions.