企业的资金来源主要分两类,一是自有资金,二是供入资金,两者在生产过程经营过程中应保持一个适度的比例;但保持一个什么样的比例,我们很难掌握,加上政策和形势带来的影响,借入资金的比例不断呈上升趋势,给企业带来许多困难。而借入资金多了,不断使企业的借款费用增加,成本上升,也使企业的利润大幅度地向银行转移,致使企业经济效益下降。因此,在当前企业超量借入资金的情况下,研究借入资金与自有资金的结构关系,控制借入资金的总量,具有重要现实意义。 There are two main sources of funds for enterprises: one is their own funds, and the other is the supply of funds. The two should maintain a moderate proportion in the production process; but what kind of ratio is maintained, it is difficult for us to grasp, plus As a result of the impact of the policies and the situation, the proportion of borrowed funds has continued to rise, bringing many difficulties to the company. The borrowing of funds has increased the company’s borrowing costs and increased costs. It has also caused the company’s profits to be transferred to the bank significantly, which has led to a decline in the economic efficiency of the company. Therefore, under the current circumstances that companies are over-borrowing funds, studying the structural relationship between borrowed funds and their own funds and controlling the total amount of borrowed funds has important practical significance.