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摘要:融资是为了企业正常经营、发展壮大而采用一定的方式筹集资金的行为和过程。在我国目前的市场环境下，资本成本过高、融资渠道过窄、融资风险大，成为现代企业发展的瓶颈问题。这些问题不解决,现代企业就无法实现持续性发展。所以解决现代企业融资困难和改善融资管理具有重要的意义。
借鉴相关理论，综合运用案例研究法和比较研究和定量与定性相结合的研究方法，首先从债务资本成本、资金使用效率、资本结构和融资渠道视角探析了宿迁市锦绣制衣有限公司在融资领域存在的种种瓶颈与困境。结合纺织业的经营特点，提出公司优化融资管理相关举措，即针对该公司债务资本成本过高提出加强企业资信和运用最高额抵押贷款以降低债务资本成本的对策；从资金使用效率方面出发，提出加强存货管理、充分利用闲置资金和利用现金浮游量以提高资金使用效率的措施；针对资本结构不合理提出扩大权益资本、优化债务结构和合理控制资产负债率的措施；通过拓宽融资渠道以解决公司融资难问题。
关键词:融资；资本成本；资本结构；融资渠道
Abstract:Financing is a kind of behavior or processes of raising funds to ensure the daily operation and development of companies by means of certain approaches. Hight cost of financing, narrow channel of financing and great financing risks have become the main bottlenecks for the development of modern companies in the current market condition. Modern companies hardly archive sustainable development without a reasonable settlement of the issues mentioned above. Consequently, it is of great significances to perfect the financing management of modern corporation.
With reference of relevant financing theories, comprehensively case studies, compaction analysis as well as the integration of quantitative and qualitative methods, the paper discounsel the main problems of financing management of Suqian Jinxiu Clothing Co. Ltd from the perspective of capital cost of liabilities, the utilization defectiveness of fund ,capital structure and financing channel. According to the operating characteristics of the textile industry, the paper puts forward the following measures in order to perfect the financing management of Suqian Jinxiu Clothing Co. Ltd：to reduce the cost of debt capital ; to reasonably set plan in order to enhance the effectiveness of fund; to perfect the capital structure aimed at the decrease of overall financing risk; to expand financing channel by means of the introduction of “internal financing” and “financing lease”.
Keywords Financing Capital cost Capital structure Financing channels
首先绪论，对研究的背景及意义进行概述，对研究现状进行简单的介绍，还有对本论文的框架结构和研究方法进行简单罗列。然后理论阐释，对融资相关的内涵、融资方式的分类及特征进行阐释，介绍西方相关融资理论。再然后提出问题，分别从资本成本、资金使用效率、资本结构和融资渠道四个角度提出宿迁市锦绣制衣有限责任融资领域存在资本成本高、资金使用效率低、资本结构不合理和融资渠道单一的问题。最后提出解决融资问题的对策：(1) 针对该公司负债资本成本过高提出对策；(2) 从资金使用效率方面出发，提出提高资金使用效率的措施；(3) 针对资本结构不合理提出完善措施；(4) 通过拓宽融资渠道以解决公司融资难问题。