在跨境破产法领域,破产的法律适用问题往往被立法与学术研究忽视甚至遗忘,相应地,司法实践面对跨境破产案件也通常以法院选择直接替代法律选择。实际上,在此类案件的审理中缺乏法律适用规则的指引不但会使涉案当事人陷入无法预期破产法律后果的泥潭,也会对跨境破产的合作形成障 In the field of cross-border insolvency law, the problem of legal application of bankruptcy is often overlooked or even forgotten by legislation and academic research. Correspondingly, judicial practice usually confronts cross-border insolvency cases with the choice of court as a direct substitute for legal choice. In fact, the lack of guidelines for the application of the law in the trial of such cases will not only cause the parties concerned to fall into the quagmire of unforeseeable consequences of bankruptcy, but will also result in the formation of a barrier to cross-border bankruptcy cooperation