中國實行改革開放以來,內地與香港的經濟往來日益頻繁,涉及兩地的民商事爭議也越來越多。如何公正地處理這些爭議,切實維護內地與香港當事人的合法權益是人民法院的重要職責。由於內地與香港實行不同的法律制度,訴訟過程中的諸多問題都缺乏統 Since the introduction of China’s reform and opening up, the economic exchanges between the Mainland and Hong Kong have become increasingly frequent. There have also been more and more civil and commercial disputes involving China and Hong Kong. How to handle these disputes fairly and effectively safeguard the legitimate rights and interests of the parties in the Mainland and Hong Kong is an important duty of the people’s court. Due to the different legal systems of the Mainland and Hong Kong, many problems in litigation are lacking