“三角债”是一种经济现象 ,它往往困扰着当事企业 ,使之一筹莫展 .本文提供清理三角债问题的一个数学模型 ,由于其结果的合理性和操作的简单性 ,因而具有可行性 ,可供有关部门在宏观调控中加以应用 .1　三角债问题的基本特征及处理原则如称欠债企业为“债户” ,被欠企业为“债 The “triangular debt” is an economic phenomenon that often plagues the parties involved and makes it difficult to do so. This paper provides a mathematical model for the settlement of the problem of triangular debt. Because of the rationality of its results and the simplicity of its operation, it is feasible and available. Relevant departments apply them in macroeconomic regulation and control.1 The basic characteristics and handling principles of the triangular debt problem are described as debt-debt enterprises as “debt holders” and the companies owed as “debts”.