融资是财务管理中一个很重要的方面。近年来,随着金融创新活动开展,融资方式也随之出现多元化。从企业融资的角度看,项目融资的确有别于传统的公司融资,是一种新型的融资方式。 项目融资被认为是一个金融术语,在我国曾译为项目筹资。由于在国际项目融资实务中,每一个项目融资在投资结构、融资结构、信用保证等方面都有所不同,有多少个项目就有多少种融资方式,所以没有一个公认的定义。概括比较权威的表述所揭示的项目融资的本质, Financing is a very important aspect of financial management. In recent years, with the financial innovation activities, financing methods also appear diversified. From the perspective of corporate finance, project financing is indeed different from the traditional corporate finance, is a new type of financing. Project financing is considered a financial term, which has been translated into project financing in our country. As in the practice of international project financing, each project financing varies in terms of investment structure, financing structure, credit guarantee and so on. There are no generally accepted definitions of how many projects will have financing options. To summarize the essence of the project financing revealed by comparatively authoritative statements,