With the full implementation of the"Belt and Road",the scale and quantity of overseas investment by Chi-nese enterprises reach new height,and more multinational bankruptcy cases have emerged in the process of judicial prac-tice.The extraterritorial effect is getting more and more attention from the international community.System design of bankruptcy law in China is considered to be backward and inappropriately,which formed a huge contrast with the rapid development of international trade,so the tension between the two make transnational bankruptcy cases in confused in the construction of the"Belt and Road".Therefore, we need to adjust the existing way of application of bankruptcy law through the legal coordination mechanism construction,the specific apply of the principle of mutual benefit,and the rea-sonable introduction of substantial consolidation bankruptcy system to improve the transnational bankruptcy law and real-ize the synchronous development of China's legal construction and international trade cooperation.%随着"一带一路"倡议的全面推广,中国企业海外投资的规模和数量不断提高,在我国司法实践中也出现了更多的跨国破产案件,破产程序的域外效力问题日益受到关注.我国现有的破产法律的制度设计与跨国贸易的飞速发展形成了巨大反差,日益显露出不合时宜,两者之间的张力使"一带一路"进程中跨国破产案件的司法裁判陷入了无所适从的窘境.因此,亟须调整我国现有《破产法》的适用方式,通过法律协同机制的构建、"互惠原则"的具体适用以及"实质合并破产制度"的合理引入等方面的努力,完善跨国破产法律规定并实现中国法治建设及跨国贸易合作的同步发展.
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