【摘要】 资金是一个企业的命脉,想创办一个企业需要资金,企业在运转过程中更需要大量的资金。如果企业在一定时间内缺少资金,出现了造血功能障碍,又没有新的血液(资金)输入,企业的生命就会很快枯萎、死亡,这是一个不争的事实。但是,企业的资金又有多种来源,不同的来源渠道又形成不同的资金成本。资金成本就是企业取得和使用资金而支付的各种费用。它包括资金占用费用和资金筹集费用。在满足企业资金需求的过程中,如何降低资金成本,选择最佳最优的资金结构,是每个企业梦寐以求的。更多还原

【Abstract】 Capital is the lifeline for a company.The establishment and,particularly,the operation process of a company creates significant demands on large amount of capital inputs.Undoubtedly,the companies,which are lack of sufficient working capital,will have the tendency to deteriorate and,progressively,file for bankruptcy provided that there was no fresh funds inputted for its survival.There are various sources for companies to raise their funds and different sources will result in different kinds of cost of capital.The cost of capital is the term used in the field of financial investment to refer to the cost of a company ’ s funds (debt & equity),which derived from capital rising and capital occupancy.In the process of satisfying company ’ s capital requirements,everyone seeks to select the optimal and efficient capital structure in terms of cost minimization.更多还原