筹集资金成本控制研究.docVIP

筹集资金成本控制研究 摘 要 随着经济社会的发展，尤其是进入21世纪以来，企业之间的竞争变得越发激烈。但是企业筹资能力不足、资金供应短缺、投资盲目大意或财务控制不力等资金管理因素导致企业需要大量的资金，为此企业需要筹集大量的资金以维持企业的发展。筹资是一个复杂且系统的工程，其成本控制既与筹资活动时市场环境、筹资行为本身相关，也与企业整体形象等相关，因而要从规范筹资行为、加强渠道建设、强化公司治理等方面着手，才能达到成本节约目标。本文在参考国内外企业在资金管理方面的经验，借鉴学术界资金管理理论及方法，对我国企业在筹集资金、使用资金、控制资金耗费等资金管理策略进行深入系统研究的基础上，对企业筹集资金的成本控制提出改进建议，提高我国企业的防范风险的能力，提高企业竞争力。 Abstract With the development of society and economy, especially since the 21st century, the competition between enterprises become increasingly fierce. But the enterprise financing ability insufficiency, the money supply, investment funds such as blind carelessness or lack of financial control management factors enterprises need a lot of money, for this enterprise need to raise a lot of money in order to maintain the development of enterprises. Financing is a complex and systematic project, its cost control and financing activities both market environment, the financing behavior itself, also with the enterprise the overall image, etc, thus to standardize financing behavior, to strengthen the construction of channels, strengthen the corporate governance and other aspects, to achieve cost savings. Based on the reference of domestic and foreign enterprises in the capital management experience, draw lessons from the academic theory and method of capital management, to our country enterprise in raising money, the use of funds, control the capital cost of capital management strategy based on the system research, Suggestions to improve cost control of enterprises to raise funds, raise risk prevention capabilities of enterprises in our country, enhance the competitiveness of enterprises 1.前言 进入二十一世纪以来，随着经济社会的不断发展，企业间的竞争也与日俱增，企业的利润空间被不断挤压，要推进企业的可持续和跨越式发展，控制成本来确保企业必要的利润来源成为各行各业企业管理的重点和难点，因而实施科学合理的企业成本控制既是适应现代化成本管理的要求，又是企业增加盈利的根本途径，也为公司节约成本提供了大力的支撑。可以说，成本控制弱势的企业将失去自身的竞争力，甚至对企业发展构成一定的阻力，因而，成本控制还是企业抵抗内外压力、求得可持续发展的重要保障。对此，会计学理论界和实践界都在开展成本控制的相关研。研究的重点和难点也是集中在如何构建一个科学合理的成本控制体系，既可以满足企业自身管理的需求，同时还能够提高企业运行利润，降低不必要的开支，提高企业竞争力等。 2.筹集资金的成本的概念和内涵分析 筹集