随着社会经济的发展,企业竞争的激烈,融资在我国的中小企业竞争中发挥着越来越重要的作用。融资是指企业资金筹集的行为与过程,是企业根据自身的生产经营状况、资金拥有状况和未来经营发展的需要,通过一定的渠道向企业的投资者或债权人筹集资金,以确保企业正常生产和经营管理活动需要的理财行为,是货币资金的持有者和需求者之间,直接或间接地进行资金融通的活动。企业的发展离不开金融的支持,融资是现代企业金融来源的重要途径。由于社会环境与 With the development of society and economy, the competition of enterprises is fierce, and financing plays more and more important role in the competition of SMEs in our country. Financing refers to the behavior and process of raising funds by enterprises. It is the enterprises that raise funds to investors or creditors of enterprises through certain channels according to their own production and operation conditions, the state of fund ownership and the future operation and development, so as to ensure the normal production and The financial behavior required for the operation and management activities is the direct or indirect financial intermediation between the holder of monetary funds and the demanders. The development of enterprises can not be separated from the financial support, financing is an important way of modern corporate finance. Due to social environment and