一般情况下，企业取得流动资金的渠道有四种，即国家拨入资金、企业内部形成资金，外单位借入资金和融资租人资金。其中从银行取得的借入资金随着企业逐步走向市场，其所占比重也越来越大。许多企业同银行的借贷关系从生产一开始就产生了，因此，在他们看来到期支付银行利息是 In general, there are four types of channels for an enterprise to obtain liquidity, namely, the state grants funds, the internal formation of funds, the borrowing of funds by outside units, and the financial leaseholder funds. Among them, the borrowed funds obtained from the banks are getting more and more important as the enterprises gradually move to the market. Many business-to-bank lending relationships arose from the very beginning of production, so paying bank interest in the amount of