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设立破产程序中的撤销权的目的在于,通过对破产程序开始前债务人所为的有害于普通债权人整体利益的行为的撤销,使因该行为产生的财产利益回归破产财团,提高清偿率,从而最大限度地保护债权人的利益。但在我国现行法律中却只规定了管理人的撤销权而未规定债权人的撤销权,无疑不利于实现设立撤销权的初衷。
The purpose of establishing the right of avoidance in insolvency proceedings is to maximize the rate of liquidation by returning the property interests resulting from the act to the bankruptcy consortium by canceling the debtor’s interest in the general creditor before the commencement of the insolvency proceedings Limiting the interests of creditors. However, in the current law of our country, however, only the administrator’s right of revocation is stipulated without stipulating the right of withdrawal of creditors, which undoubtedly is not conducive to the original intention of setting up the right of cancellation.