破产宣告是法院对债务人实际已经破产的状况作出法律上的确认，也是法院依法审定和宣布债务人已经不能清偿到期债务的司法行为，破产宣告引发破产程序的开始和进行。①破产宣告的域外效力是指本国破产宣告对于位于国外的破产财产是否具有执行力或外国的破产宣告对于位于本国的? The bankruptcy declaration is that the court legally confirms the actual bankruptcy of the debtor and also the judicial act of the court examining and announcing that the debtor has been unable to pay off its debts as they fall due. The bankruptcy proclamation initiates the commencement and execution of bankruptcy proceedings. ① bankruptcy declaration of extraterritorial effectiveness refers to the declaration of bankruptcy for the bankruptcy of property located abroad is enforceable or foreign declared bankruptcy in the country?