商业信用是企业外部短期融资的决定性因素,对企业的可持续发展有着重要影响。本文采用指标分析法,对我国75家上市建筑企业2006~2103年间的融资途径、规模、成本以及经营现金流进行比较分析,得到以下结论:金融危机爆发时,商业信用会受到企业极度重视,对企业融资起到促进作用,这在一定程度上缓解了中小企业融资难的困境;金融危机爆发后,商业信用为企业提供了新的融资方式,进一步减少了企业的融资成本。 Commercial credit is the decisive factor of short-term external financing, which has an important impact on the sustainable development of enterprises. This paper uses the index analysis method to analyze the financing ways, scale, cost and operating cash flow of 75 listed construction enterprises in China from 2006 to 2103, and draws the following conclusions: When the financial crisis broke out, the commercial credit will be paid great attention by enterprises, Corporate finance played a catalytic role, which to some extent eased the plight of small and medium-sized enterprises (SMEs); after the financial crisis, commercial credit provided new financing methods for enterprises and further reduced their financing costs.