企业因其生产经营的需要，会经常面临财务筹资问题。其中，向银行或非银行金融机构借款是我国目前各类企业的重要筹资方式。但现实生活中，由于企业不注意筹资方法，其实际承担的借款利率（实际利率）往往高于企业的借款利率（名义利率），加重了企业的借款利息负担，增加了企 Because of the needs of their production and operation, enterprises often face financial financing problems. Among them, borrowing from banks or non-bank financial institutions is an important way of raising funds for various types of enterprises in our country at present. However, in real life, due to the fact that enterprises do not pay attention to fund raising methods, the actually borrower's interest rate (real interest rate) is often higher than the borrowing interest rate (nominal interest rate) of enterprises, aggravating the interest burden on borrowing enterprises and increasing enterprises