After the Supreme People's Court of China (the “Supreme Court”) issued the Provisions of the Supreme People's Court Concerning Work on Guiding Cases (the “Provisions”), which symbolized the establishment of China's guiding cases system, it attracted worldwide attention. Some institutes, like Stanford, launched programs on China's Guiding Cases. It is of importance to discuss the potential and possibility of establishing China's guiding cases system by promoting the Guiding Cases in the context of ongoing judicial reform. For international practitioners, it is helpful to know the civil jurisdiction where there is case law available as case guidance. Also, China judicial reform has become a keen topic for discussion in U.S.–China relations. “The efficiency and fairness in handling commercial cases and the use of Guiding Cases in the adjudication of commercial [cases]” was one of the key topics discussed during the first dialogue joined by the U.S. Departments of Justice and Commerce.