目前,资金不足是困扰广大中小企业扩大再生产的主要矛盾之一,而通过商业汇票的承兑、贴现可以实现资金融通,不仅可以解决资金供需矛盾,而且还能够较大幅度地降低企业的融资成本。本文主要定量分析利用票据手段对降低企业财务 At present, lack of funds is one of the major contradictions that plague the majority of SMEs to expand reproduction. However, acceptance and discount of commercial bills of exchange can achieve financial accommodation, which can not only solve the contradiction between supply and demand of funds, but also greatly reduce the financing costs of enterprises. This paper mainly quantitative analysis of the use of instruments to reduce corporate finance