Believing that the Legislative Guide, which includes the text of the Model Law on Cross-Border Insolvency and the Guide to Enactment recommended by the General Assembly in its resolution 52/158 of 15 December 1997, contributes significantly to the establishment of a harmonized legal framework for insolvency and will be useful both to States that do not have an effective and efficient insolvency regime and to States that are undertaking a process of review and modernization of their insolvency regimes,
认为《破产法立法指南》，其内容包括大会1997年12月15日第52/158号决议建议的《跨国界破产示范法》和《立法指南》的案文，为建立一个协调一致的破产法框架作出了很大贡献，无论对尚未建立高效能、效率破产制度的国家，还是对正在审查本国破产制度并使其现代化的国家，都会有所帮助，