互保作为不完善担保体系下的制度创新应运而生,但伴随其演化过程而出现的互保链困局却日益凸显。我国企业集团的多元化经营导致的关联互保风险不断爆发,更是引发了人们的关注。基于此,本文以企业集团为研究对象,阐述其关联互保的动机,分析目前存在的问题以及潜在的风险,从企业、银行、政府三方面探究风险防范的对策,为有效解决关联互保困局提供合理化建议。 Mutual insurance as an imperfect security system under the institutional innovation came into being, but with the evolution of the emergence of the mutual aid chain chain has become increasingly prominent. The diversification of business groups in our country leads to the continuous emergence of the risk of cross-border mutual insurance, which has aroused people’s attention. Based on this, taking the enterprise group as the research object, this article elaborates the motivation of the related mutual insurance, analyzes the existing problems and the potential risks, explores the countermeasures of risk prevention from the three aspects of the enterprise, bank and government, Board to provide rationalization proposals.