资金成本在财务管理中是一个很重要的概念,所谓资金成本是指取得可供运用资金所付出的代价。由于过去我国传统的计划经济模式,企事业单位需要的资金大都来自国拨和银行,渠道单一,很少考虑取得资金的成本。现在,企事业单位全面推向市场,资金来源渠道日益多样化;同时资本市场逐步完善,金融工具不断开拓,企业可在银行贷款,融资租赁、公司债、优先股、普通股等筹资方式中 The cost of capital is a very important concept in financial management. The so-called cost of capital refers to the cost of obtaining available funds. Due to China’s traditional planned economic model in the past, most of the funds required by enterprises and institutions come from the government and banks, and they have only a single channel, and they rarely consider the cost of obtaining funds. Now, enterprises and institutions have been fully introduced to the market and their sources of funds have become increasingly diversified. At the same time, the capital market has gradually improved and financial instruments have been continuously developed. Enterprises can use bank loans, financing leases, corporate bonds, preferred shares, common stock and other financing methods.