一、企业流动资金成本的含义、内容及表现形式资金成本,就是企业因占用资金而付出的代价。在社会主义商品经济条件下,资金作为所有权一种表现形式,它要求资金的使用者必须向资金的所有者支付一定的报酬。这种报酬,对资金使用者来说则称资金成本。其内容和表现形式,有借入资金的利息,财政拔入资金的资金占用费,股金的股息等等。它们的共同特征是:都与资金占用的时间和金额成比例关系;都是作为资金所有权的“果实”支付给资金所有者。资金成本从本质上说,属于利润分配范畴,是 m First, the meaning of the company’s liquidity costs, content and form of presentation The cost of capital is the price paid by the company for occupying funds. Under the conditions of the socialist commodity economy, capital is a manifestation of ownership. It requires that users of funds must pay a certain amount of compensation to the owners of funds. This kind of remuneration is called capital cost for fund users. Its contents and forms of expression include interest on borrowed funds, fund occupation fees for financially drawn funds, and dividends on share capital. Their common feature is that they are all proportional to the time and amount of money they occupy; they are paid to the fund owner as the “fruit” of the ownership of the funds. The cost of capital is essentially the category of profit distribution and is m