1论我国涉港破产存在的法律冲 突与协调摘 要香港虽然于 1997 年回归了祖国的怀抱，但是由于实行“一国两制”的政策，香港继续使用与内地截然不同的法律体系。因此两地在司法实践上，不可避免地存在一些争议与冲突。涉港破产法律冲突就是在该背景下产生的一种冲突。自回归以来香港和内地经济交往的日益频繁,商贸联系的日益密切,而涉及内地与香港的跨境破产案件也随之增加。虽然内地和香港在经贸投资方面和司法合作方面作出了一系列措施，但是只能算是一种权宜之计，并没法解决涉港破产法律冲突这一问题。然而在“一带一路”的建设倡议下，香港对于内地企业的吸引力越来越大，这样也进一步促进涉港破产法律冲突这个问题越来越常态化。因此，本文旨在通过对内地和香港的破产法律制度研究，分析其中的矛盾，为两地经贸交流和法治营商环境贡献绵薄之力。关键词：跨境破产；涉港破产法律冲突；香港破产制度；中国破产制度2On the legal conflict and coordination of Hong Kong-related bankruptcy in ChinaAbstractHong Kong returned to the motherland in 1997, but under the policy of "one country, two systems", it maintains a different legal system from the mainland. Because the two places belong to different legal systems, the two places in the judicial practice, there are some conflicts and differences. The legal conflict of Hong Kong-related bankruptcy is one of the conflicts under this background. Since the handover, the economic exchanges between Hong Kong and the mainland have become increasingly frequent and the business links have become increasingly close, while the number of cross-border bankruptcy cases involving the mainland and Hong Kong has also increased. Although the mainland and Hong Kong have taken a series of measures in terms of economic, trade and investment as well as judicial cooperation, they can only be regarded as an expedient measure and cannot resolve the legal conflict of Hong Kong-related bankruptcy. However, under the construction initiative of "One ...
