企业在生产经营过程中,为满足对资金的需要往往通过一定的筹资方式来获取所需资金,负债经营即举债是筹措资金基本形式之一。事实上,企业结合具体情况,通过合理、适度选择资金结算方式,也不失为筹资的形式,并能降低财务费用。银行承兑汇票是银行支付结算方式的一种,它是由出票人签发,委托付 In the process of production and operation, in order to meet the need for funds, enterprises often obtain the necessary funds through certain ways of raising funds. Debt management is the basic form of fund-raising. In fact, the combination of specific circumstances, enterprises, through reasonable and appropriate choice of funds settlement, but also a form of financing, and can reduce financial costs. Bank acceptance bill is a kind of bank payment settlement method, it is issued by the drawer, commissioned