The Guide discusses a number of issues central to the design of an effective and efficient insolvency law, which despite numerous differences of policy and legislative treatment, are recognized in many legal systems.
本指南讨论了与制订有效和高效的破产法有关的一些核心问题，尽管各国的政策和立法做法多有不同，这些问题在许多法律制度中都得到确认。