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财务费用是企业的三大期间费用之一,主要是指企业在筹集生产经营所需资金而发生的费用,具体包括：利息净支出(减利息收入后的支出)、汇兑净损失(减汇兑收益后的损失)、金融机构手续费以及发生的其他费用等。如果财务费用金额占净利润一定的比率,将对企业的利润指标和现金流量产生较大影响。因此,如何有效控制财务费用,是提高企业财务管理水平的指标之一,也是对企业的管理者和财务人员提出的更高要求。笔者结合工作实际,就如何降低企业财务费用谈点体会。
The financial expenses are one of the expenses of the three major periods of the enterprise, which mainly refer to the expenses incurred by the enterprises in raising funds needed for production and operation, including the net interest expenses (after deducting interest income), the net foreign exchange losses After the loss), financial institutions fees and other costs incurred. If the amount of financial costs accounted for a certain percentage of net profit, will have a greater impact on the company’s profit targets and cash flows. Therefore, how to effectively control the financial costs is one of the indicators to improve the level of financial management of enterprises, but also the higher demands placed on managers and financial officers of enterprises. The author combined with the actual work on how to reduce the financial costs of business talk about experience.