The new law of bankruptcy should abolish this system so as to realize the legislative tenet of bankruptcy that a debtor should discharge debts to all creditors fairly. ?

• 新破产法应严格贯彻破产法原则,废除扩张适用民法抵销权,以保护个别债权人利益的破产抵销权制度,实现破产法公平清偿债权这一立法宗旨。