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随着经济全球化的不断深化,跨境破产成为破产法亟须解决的新生事物,破产优先权人的跨境保护已经成为各国破产法研究的热点问题。我国在跨境破产领域的理论研究相对滞后,对于许多问题立法尚未作出明确规定,不利于司法实践统一,破产程序的国际合作难以开展。因此,有必要深入研究各国破产立法中的破产优先权制度,借鉴国际社会广泛认同的规则,以此合理调整我国的优先权制度,完善我国破产法领域的国际合作。
With the deepening of economic globalization, cross-border bankruptcy has become a new-born thing that bankruptcy law urgently needs to solve. The cross-border protection of bankruptcy priority people has become a hot issue in the study of bankruptcy law in various countries. The theoretical research on cross-border bankruptcy in our country lags behind. The legislation on many issues has not yet been clearly stipulated, which hinders the unification of judicial practice and the international cooperation in bankruptcy proceedings is difficult to carry out. Therefore, it is necessary to study in depth the system of bankruptcy priority in the bankruptcy legislation of all countries and draw lessons from the rules widely accepted by the international community in order to reasonably adjust the priority system in our country and improve the international cooperation in the field of bankruptcy law in our country.