资金融通是指以信用方式调剂资金余缺的一种经济活动,其基本特征是具有偿还性。在商品货币经济条件下,企业再生产过程通过资金运动进行,资金每进行一次周转,即意味着完成一个过程。因此,资金是企业生产经营的重要要素。要使企业生产经营活动正常进行,企业必须拥有一定数额的资金,并对 Capital financing refers to an economic activity that adjusts the balance of funds by credit, and its basic characteristics are repayment. Under the conditions of commodity currency economy, the enterprise reproduction process is carried out through the movement of funds. Every time the funds are revolved, it means that a process is completed. Therefore, capital is an important factor in the production and operation of enterprises. In order to make normal production and business activities of enterprises, enterprises must have a certain amount of funds, and