根据我国最高法院《改制规则》的规定,企业营业转让时,所购企业的债务由受让方承担,本文称之为“债随物走”原则。该规则使得企业债权人的债权得到可靠的法律保障。但是关于营业转让后受让人对债务没有条件限制而概括承受的规定以及受让人对原营业债务承担无限责任的规定,笔者认为不甚合理,本文将对营业转让中债务承担的该三项规则依次进行分析并提出自己的看法和立法建议。 According to the “Restructuring Rules” of the Supreme People’s Court of China, the debts of the purchased enterprises are borne by the transferee at the time of business transfer. This article refers to the “debt-for-anything” principle. This rule allows creditors to obtain reliable legal protection of claims. However, the provisions of the assignee after the transfer of business on the debt without conditions and general acceptance, as well as the assignee of the original business debt unlimited liability provisions, I think not quite reasonable, this article will be the business transfer of the debt assumed in the three Rules followed by analysis and put forward their own views and legislative proposals.