最密切联系原则是冲突法发展的必然结果 ,是当代冲突法中一种生命力极强、在各国立法及其实践中普遍确立和运用的一种法律适用的重要理论原则。最密切联系原则的实质在于软化连接点 ,增强法律适用的灵活性 ,从而实现法律的根本性价值———公平、正义 ,最大限度地维护当事人的合法权益。我国在立法上确定了这一原则 ,但对这一原则的运用标准不够完善、具体 ,因此导致在我国司法实践中法官摸索办案的客观现实。最密切联系原则在我国应成为法律适用的基本原则 ,在司法实践的运用中应体现法的公平正义价值 The most relevant principle is the inevitable result of the development of Conflicts Law. It is an important theoretic principle applicable to the law in contemporary conflict of laws law, which is extremely vitality and universally established and applied in the legislation and practice of all countries. The essence of the most relevant principle is to soften the connection point and enhance the flexibility of application of law so that the fundamental value of law can be realized --- fairness and justice and maximum protection of the legitimate rights and interests of the parties concerned. Our country has established this principle in the legislation, but the standard of application of this principle is not perfect and specific, which leads to the objective fact that judges try to solve the case in the judicial practice of our country. The most relevant principle should be the basic principle for the application of law in our country. The fair and just value of law should be reflected in the application of judicial practice