最密切联系原则为当今各国的国际私法立法、判例和大多数国际条约的冲突规则所承认和采取,当然,我国的《涉外民事关系法律适用法》也不例外。但对最密切联系原则在《适用法》的地位还存在争议,其在我国的适用和司法实践中也存在一定的问题,积极完善该原则才能更好地发挥其应有的作用。 The closest contact principle is recognized and taken by the conflicts rules of international private law, precedent and most international treaties of various countries. Of course, China’s “Law Applicable to Foreign-related Civil Relations” is no exception. However, there is still controversy over the status of the most applicable principle in the “applicable law.” There are also some problems in the application and judicial practice of our country. Only by actively improving this principle can we better play its due role.