消费资本化理论为现代企业优化融资渠道及构建新型客户关系带来了理念上的创新,然而在具体实践中却存在障碍。本文从企业财务治理和会计角度入手,分析了该理论的实践困境,并针对其原因提出了应对措施,以期为消费资本化的实施提供参考。 The consumption capitalization theory has brought the idea innovation for the modern enterprise to optimize the financing channel and build a new type of customer relationship, however, there are obstacles in the concrete practice. This article starts from the perspective of corporate finance management and accounting, analyzes the practical dilemma of the theory, and puts forward countermeasures according to the reasons, in order to provide reference for the implementation of consumption capitalization.