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对于跨境破产的域外效力,世界各国的立法及司法实践存在差异,主要有三种理论:属地破产主义、普及破产主义和折衷主义。跨境破产在联合国跨界破产示范法以及欧盟破产程序规则的推动下已逐步呈现统一化趋势。2006年出台的《企业破产法》第5条确认了中国破产法下跨境破产的域外效力。在实践中,中国法院的破产程序是否以及如何在域外产生效力,涉及外国法律和外国法院对此的认可问题。对于外国破产程序,中国法院将对其予以审查并在一定条件下予以认可。但是,关于如何认可外国的破产程序,新破产法尚未形成全面的制度,尚留下了许多需要解决的问题和发展的空间。
There are mainly three kinds of theories about the extraterritorial effect of cross-border bankruptcy on the legislation and judicial practice in different countries in the world: territorial bankruptcy, universal bankruptcy and eclecticism. Cross-border bankruptcy is gradually unifying the trend of the United Nations, driven by the UN Model Law on Cross-Border Insolvency and the EU bankruptcy rules. Article 5 of the Enterprise Bankruptcy Law promulgated in 2006 confirmed the extraterritorial effect of cross-border bankruptcy under Chinese bankruptcy law. In practice, whether and how the bankruptcy proceedings in Chinese courts are effective outside the domain involves foreign laws and the recognition of foreign courts. For foreign bankruptcy proceedings, the Chinese courts will review them and approve them under certain conditions. However, how to recognize the foreign bankruptcy proceedings, the new bankruptcy law has not yet formed a comprehensive system, leaving many problems to be solved and room for development.