The regulations on the recognition and enforcement of foreign civil and commercial judgments, including those of the United States, in China are mainly based on Chapter 27 of the Civil Procedure Law of the People's Republic of China on judicial assistance, the Bankruptcy Law, the Maritime Procedure Law, and related judicial interpretations. When Chinese courts review whether to recognize and enforce foreign judgments, they first examine them in accordance with international treaties that China has concluded or participated in, and whether the principle of reciprocity is met. At the same time, they consider factors such as whether foreign courts have jurisdiction, whether the judgment is final, and whether it violates the sovereignty, security, and public interests of the People's Republic of China.

Due to the lack of specialized bilateral treaties or conventions between China and the United States to directly regulate the mutual recognition and enforcement of judgments. The legal assistance between the two countries is mainly based on their respective domestic laws and general principles of international law. In relevant cases, in the absence of bilateral treaties or conventions, Chinese courts first discuss whether a "reciprocal relationship" exists.

There are many debates in both theoretical and practical circles regarding reciprocal relationships, and there are also many inconsistencies in the application of the principle of reciprocity in Chinese judicial practice. In 2015, the Supreme People's Court clearly stated in the Several Opinions on the People's Courts' Provision of Judicial Services and Guarantees for the Construction of the Belt and Road that "... in the case that some countries along the line have not yet concluded judicial assistance agreements with China, according to the exchange intention of international judicial cooperation, the other country's commitment to China's judicial reciprocity and other situations, China's courts can consider giving judicial assistance to the parties in the other country in advance to actively promote the formation of a mutually beneficial relationship...".

In 2022, the Supreme People's Court provided a further lenient interpretation in the "Minutes of the National Symposium on Foreign related Commercial and Maritime Adjudication Work of Courts" compared to previous judicial practices. The meeting minutes gave a new connotation to the "reciprocal relationship". In addition to the more stringent "factual reciprocity" (i.e. judging whether there is a reciprocal relationship between the two countries based on whether the judgment is recognized and enforced by the court of the country where the judgment is made), it can also be "legal reciprocity", that is, as long as the Chinese judgment can theoretically be recognized in the other country, it is considered to have a reciprocal relationship. This regulation further expands the space for recognizing and enforcing foreign civil and commercial judgments.