在经济全球化的背景下 ,国际贸易与国际投资的不断发展促进了资金的跨国流动 ,跨国破产案件随之产生并日益增多。破产地域主义在这种背景下已经逐渐失去了存在的环境 ,在跨国破产领域日渐显现出进行国际合作的趋势 ,它不只停留于一种观念的转变 ,已经体现于国际组织或国家法律文件的具体制度之中。我国破产法长期以来忽视了跨国破产问题 ,导致相关法律实践处于无所适从或相互矛盾的窘境 ,因此 ,深入研究当前跨国破产立法的趋势与最新动态 ,结合中国实际 ,提出关于跨国破产问题的具体制度设计 ,应成为我国新破产法起草过程中一项重要工作 Under the background of economic globalization, the continuous development of international trade and international investment has promoted the cross-border flow of funds, resulting in and increasing of transnational bankruptcy cases. Under this background, bankruptcy regionalism has gradually lost its existing environment. It increasingly shows the trend of international cooperation in the field of cross-border bankruptcy. It not only stays in a change of concept, but also manifests itself in the specifics of international organizations or national legal documents System. The bankruptcy law of our country has long overlooked the issue of cross-border bankruptcy, which has led to the dilemma of the relevant legal practice at a loss or contradiction. Therefore, in-depth study of the current trends and the latest developments of cross-border bankruptcy legislation, combined with China’s actual conditions, put forward specific system design on cross-border bankruptcy , Should become an important work in drafting the new bankruptcy law of our country