一、三种权利的概念和特点 依照我国民法学理论,抵销制度是指二人互有债权互负债务时,使彼此之间的等额部分的债权债务同时归于消灭的行为,这是一种最简单的消灭债务的方法。企业破产法中的抵销权,是指债权人在负有债务的企业被宣告破产时,对破产企业负有债务,这种债务与债权互为抵销的权利。我国企业破产法第33条规定,债权人对破产企业负有债务的,可以在破产清算前抵销。这一规定,充分体现了当事人在民事活动中的公平合理原则。倘若互有债权债务的双方当事人,一方被宣告破产,另一方不能行使抵销权的话,其所欠破产企业的债务,清算组将依法要求全部清偿,以作为破产财产分配,而自已的债权只能作 The concept and characteristics of one or three kinds of rights According to the theory of civil law in our country, the system of offsetting refers to the act of canceling both the creditor’s rights and the debts of each other when they mutually share the debts, The easiest way to eliminate debt. The right of set-off in the enterprise bankruptcy law refers to the right of the creditor to offset the debts and claims when the enterprise with the debts is declared bankrupt, and owes the debts to the bankrupt enterprises. Article 33 of the Bankruptcy Law of the People’s Republic of China stipulates that if a creditor bears debts with a bankrupt enterprise, it may offset the bankruptcy before liquidation. This provision fully reflects the parties’ principle of fairness and reasonableness in civil activities. If one party to both claims and liabilities is declared bankrupt and the other party can not exercise the right of set-off, the debts owed to the bankrupt enterprise by the other party will be fully paid by the liquidation team as required by law to be distributed as bankrupt property, Can be made