近年来我国民间借贷活动日趋活跃,民间借贷诉讼纠纷大量增加。本文通过分析民间借贷案件常见争议焦点,如借贷关系是否成立、企业间借贷的效力、借贷利率过高、预先扣除利息、借款担保、借条与欠条的区别、涉欺诈的民间借贷合同等问题,对民间借贷诉讼现象做出初步分析,对中小微企业及个人操作民间借贷具有实用价值,对政府及有关部门规范和监管民间借贷也具有参考价值。 In recent years, China’s private lending activity has become increasingly active, a substantial increase in civil litigation disputes. This article analyzes the common controversial issues in private lending cases, such as whether the loan relationship is established, the effectiveness of lending between enterprises, the high borrowing rate, pre-deduction of interest, loan guarantees, the difference between IOUs and IOUs, and the civil loan contracts involving fraud. The preliminary analysis of the phenomenon of private lending and litigation has practical value for the operation of private lending by small, medium and large-sized enterprises and individuals, and is of reference value to the government and relevant departments in regulating and supervising private lending.