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本文分别对跨国破产的域外效力、外国法院判决的承认和协助的理论基础及不同法系下的各国实践进行比较探讨,在分析中国当前的现实和发展情况基础上,得出我国破产法在跨国破产域外效力问题上应采取有限制的普遍性原则,同时建议中国法院在承认和协助外国法院破产判决时,应采取不同于一般对外国判决的承认与协助的程序,并对限制条件和协助方法提出了构想。
This paper respectively compares the extraterritorial bankruptcy’s extraterritorial effect, the theoretical basis of the recognition and assistance of foreign court judgments and the practice of various countries under different legal systems. Based on the analysis of the current reality and development in China, At the same time, it suggests that courts in China recognize and assist bankruptcy judgments of foreign countries by adopting a procedure that is different from the recognition and assistance to foreign judgments in general and that restricting conditions and methods of assistance Proposed the idea.