大陆《企业破产法》关于破产地域效力的规定已经由属地主义修改为普及主义,正在起草中的我国台湾地区“债务清理法(草案)”也拟采普及主义,其中关于承认外国破产程序效力的规定值得大陆借鉴。破产程序的认可不同于普通裁判的认可与执行,《认可规定》规定的效力机制不适用于破产裁定,需要明确经认可的台湾地区的破产程序效力原则上应以台湾地区“债务清理法”为依据,并对溯及力、实体法规则例外等相关问题作出明确规定。 China’s “Enterprise Bankruptcy Law,” the provisions on the effectiveness of the bankruptcy area has been modified from genericism to universalism, is drafting in Taiwan in China “Debt Cleanup Act (draft) ” is also the acquisition of universalism, which recognizes the foreign bankruptcy proceedings The validity of the provisions worthy of reference from the mainland. The recognition of bankruptcy proceedings is different from the recognition and enforcement of ordinary referees. The validity mechanism stipulated in the Accreditation Regulations does not apply to bankruptcy rulings. In order to clarify the validity of the bankruptcy procedure in the approved Taiwan area, the validity of bankruptcy procedures in Taiwan should in principle be based on the principle of “debt liquidation law ”As the basis, and made explicit provisions on such matters as retroactivity and the exception of substantive law rules.