目前,伴着全球经济的复苏,面对国家市场经济迅猛发展和中小型企业不断壮大的形势,一些企业还没有及时地适应借款还款的现象,由于对企业的财务管理(尤其是企业欠款)并未给予高度的重视,导致在经济交往中产生很多欠款纠纷,久而久之形成了“三角债”的局面。一些企业的负担并不在于经营不善,而是外借债务不能按时收回或是本该全部收回的债务只收回了一部分。对于企业在借贷过程中发生的欠款、催款、还款纠纷,相关企业选择私下解决的较多,从而忽略了最有效法律途径。针对上述现象,通过对事例的分析,深入探讨欠款纠纷法律风险的成因以及找出能够有效保护借款方(卖方)合法权益的方法。 At present, with the recovery of the global economy and the rapid development of the national market economy and the growing situation of small and medium-sized enterprises, some enterprises have not yet adapted to the phenomenon of loan repayments in time. As the financial management of enterprises (especially the arrears of enterprises, ) Did not give a high degree of attention, resulting in a large number of arrears disputes in economic exchanges. As time passes, a “triangular debt” has been formed. The burden of some enterprises is not on poor management but on the part of the debt that can not be recovered on time or that should have been fully recovered. For businesses in the process of borrowing arrears, dunning, repayment disputes, related businesses choose to privately solve more, thus ignoring the most effective legal channels. In view of the above phenomenon, through the analysis of the cases, this paper explores the causes of the legal risks of arrears disputes and finds out the ways to effectively protect the legitimate rights and interests of the borrowers (sellers).