不可抗力与情势变更的争议来源已久，人们在对合同的履行过程中总会遇到各种各样的突发事件，尤其是在新冠疫情当下，国内不同等级的风险地区之间，甚至是国内与国外之间双方民事主体在签订合同时，对于新冠疫情本身及其带来的不利因素和各种防控措施对于契约履行的影响，人们对究竟用不可抗力还是情势变更制度来处理比较妥当产生了一定争议，本文从两者的起源出发，通过比较法的视野探索国内外的多方观点，试图得出一个统一的结论。

Force majeure and change of situation have been a source of disputes for a long time. People will always encounter various emergencies in the process of contract performance, especially in the current situation of the new crown epidemic, between different levels of risk areas in China, and even domestic When civil subjects of both parties sign contracts with foreign countries, people have doubts about whether to use the force majeure or the change of situation system to deal with the new crown epidemic itself and its adverse factors and the impact of various prevention and control measures on contract performance. There is a certain controversy. Starting from the origin of the two, this article explores multiple viewpoints at home and abroad through the perspective of comparative law, trying to draw a unified conclusion.