企业融资是一种信用关系和信用行为,其发展有赖于信用制度的建立和完善。在市场经济条件下,不仅要有强大的政府信用,而且要有发达的民间信用。企业的投融资行为应当为信用制度的建立和债信文化的发展做出贡献。 Corporate finance is a kind of credit relationship and credit behavior, its development depends on the establishment and improvement of the credit system. Under the conditions of a market economy, we must not only have strong government credit, but also have developed private credit. The investment and financing activities of enterprises should make contributions to the establishment of credit system and the development of credit culture.