破产视角下的抵销  

Set-off from the Perspective of Bankruptcy

作　　者：许德风[1] 

机构地区：[1]北京大学法学院

出　　处：《法学研究》2015年第2期137-157,共21页Chinese Journal of Law

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

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。In order to better reflect the legitimacy basis of the set-off system, it is necessary to differ- entiate between ＂independent set-off＂ and ＂the same transaction set-off＂ and give them different treatment under the bankruptcy law. The rationale of ＂the same transaction set-off＂ can help China gain a more accurate understanding of the legal institutions in various areas, such as the concepts of restitutionary relationship after termination of the contract and the defense of simultaneous perform- ance. And it is also conducive to clarifying the rules of the right of retention, especially under com- mercial law. The institution of ＂the same transaction set-off＂ is lex ferenda and a valuable reference for the future revision of the Chinese Bankruptcy Law. In judging whether a set-off shall be allowed after the commencement of the bankruptcy procedure, it is on the one hand important to take fairness into consideration and continue to apply the underlying theory of bankruptcy preference. On the other hand, set-off is only available when the obligations between debtor and creditor are mutual, i. e. , both obligations are held by the same parties. When judging whether the parties are same parties, substantive instead of a pure formal approach is more suitable because of the widespread disparity be- tween actual and nominal parties in practice. In addition, attention should also be paid to the function of set-off as guaranty. Bankruptcy creditors, including sub-ordinated creditors, shall have their rights to enjoy set-off priority. In principle, the right to set-off shall prevail over other security rights in bankruntcv procedure.

关 键 词：抵销 破产抵销 独立的抵销 同一交易内的抵销 三角抵销 

分 类 号：D922.291.92[政治法律—经济法学]