近期,央行降息和降准的政策促使企业重新思考自身的财务策略的合理性。在当今激烈的市场竞争下,企业总是想尽各种方案与策略提高自身的生产经营与获利能力。而企业现金折扣合理利用可以帮助企业获得非生产带来的收益。企业在社会中,总是不断变换着自己作为销货方和作为购货方的角色,在现金折扣中,企业又该如何恰当的选择与制定现金折扣呢,本文就企业在实际经营中面临的现金折扣进行探讨与分析。 Recently, the central bank’s policy of interest rate cuts and RRR cuts has prompted companies to rethink the rationale of their own financial strategies. In today’s fierce market competition, companies always try to make all kinds of programs and strategies to improve their own production and management and profitability. The rational use of corporate cash discounts can help businesses get the benefits of non-production. In the society, enterprises always change their roles as the seller and the buyer. In the cash discount, how should the enterprise choose and make the cash discount appropriately? In this paper, Cash discounts for discussion and analysis.