The right of setoff in lawofbankruptcy is based on the seto ff of obligation in civil law, thereby it has some characteristics of that in ci vil law.
破产法上的抵销权源于民法中债的抵销权，故具有民法抵销权的一些特征。
2
The lawofbankruptcy lays particular emphasis on protecting creditor' s rights after what has happened. It is a kind of mending skill after the heavy lost of creditors.
《破产法》对债权人权益的保护侧重事后，是在债权人权益已经遭受很大损失的前提下的一种亡羊补牢之术。
3
The original law and regulations have gradually presented defects, so that the creditors are difficult to get fair pay, this can be only solved by perfecting the lawofbankruptcy.