金融学关心融资主要有三个原因：一是融资活动能提供有效率的储蓄的资本积累，并将之分配于投资运用、推动对商品和劳务交易的支付；二是资本的转移是伴随权利、利益、责任的再分配，需要一系列的契约安排，从而决定着企业经理人员、股东和债权人之间的关系；三是在资本让渡之 Finance focuses on financing for three main reasons: First, financing activities can provide efficient accumulation of capital savings, and allocated to investment and promote the payment of goods and services transactions; Second, the transfer of capital is accompanied by rights and interests , The redistribution of responsibilities requires a series of contractual arrangements, which determine the relationship between business managers, shareholders and creditors; the third is the transfer of capital