企业从事生产经营活动需要一定数额的资金,为了保证企业生产经营活动的正常进行和不断发展的需要,企业需要不断地筹集资金。企业的资金可以从多种渠道、采用不同方式筹集。但是,不同渠道、不同方式筹集的资金,企业付出的代价互不相同。企业要协调收益与风险之间的关系,选择适当的资金来源和筹资方式。企业资金来源的多样化要求筹资方式的多样化,筹资方式与国家经济管理体制、财务管理体制相联系。对于每个筹资方式都有其自 Enterprises need a certain amount of funds for their production and business activities. In order to ensure the normal operation and continuous development of production and business activities, enterprises need to continuously raise funds. Funds can be raised from many sources in different ways. However, different channels, different ways to raise funds, companies pay different from each other. Enterprises should coordinate the relationship between revenue and risk, select the appropriate sources of funding and financing. The diversification of sources of funds requires the diversification of fund-raising methods, and the mode of fund-raising is linked with the state economic management system and financial management system. For each funding method has its own