近几年来,企业面临的债权、债务问题,已经给我国国民经济的运行造成了巨大的负面影响.因此,对其产生的现实问题及原因、发展趋势有必要做一番深层次探讨,研究解决问题的对策.本文试图从保护企业债权人利益的角度,借全国正在建立现代企业制度之机,谈一点自己的思路. In recent years, the creditor’s rights and debt problems faced by enterprises have caused a huge negative impact on the operation of China’s national economy. Therefore, it is necessary to do some in-depth discussions on the actual problems and causes and development trends that have arisen. The measures to solve the problem. This article attempts to protect the interests of corporate creditors from the perspective of the country is establishing a modern enterprise system, talk about their own ideas.