在经济全球化特别是跨国投资和国际贸易日趋增加的情况下,破产法作为国际化市场规则的组成部分,在提供可预期的债务处理规则、挽救陷入财务困境的债务人、在更大范围内防止欺诈行为方面发挥着更为重要的作用。在这一背景下,破产制度作用的发挥有赖于各国在跨境破产方面更为协调 Under the circumstance of economic globalization, especially transnational investment and international trade increasing day by day, the Bankruptcy Law, as an integral part of the rules of the international market, provides predictable debt handling rules to save debtors trapped in financial distress and prevent them in a broader scope Fraud is playing a more important role. In this context, the role of the insolvency regime depends on the greater coordination of States in cross-border insolvency