筹集资金是企业资金运动的起点。负债筹资又在一般企业的筹资总额中占较大的比重。在商品经济下,企业不可能完全靠自有资金满足生产经营资金需要,负债筹资使企业运用借人的资金进行生产经营活动,以弥补自有资金的不足,这是市场经济下必然存在的财务现象。 Raising funds is the starting point for corporate capital movement. Debt financing, in turn, accounts for a large proportion of the total funding of general enterprises. Under the commodity economy, the enterprise can not rely entirely on its own funds to meet the capital needs of production and operation. Debt financing enables enterprises to make use of borrowed funds for production and business activities so as to make up for the shortage of their own funds. This is an inevitable financial under the market economy phenomenon.