【正文】 r number changes with fluctuations in production and management of liquid assets, namely, the socalled transient liquid assets。s Republic of China Township Enterprise Law, which also stipulates that the state to use the credit means, to encourage and support the development of township and village enterprises: people39。s assets and liabilities, but also affected the internal management, business performance, sustainable development and value growth. A typical decisionmaking including the sale of what kind of financing of debt and equity (financing), how to determine which they want to sell the value of debt and equity (financing costs), when to sell more debt and equity (financing opportunities) and so on. Which include the financing of the size of the most important decisionmaking and financing decisions. Financing scale enterprises should be the purpose of pleting the minimum requirements for the use of funds. The financing of enterprises are diverse, mon the following: 1. Fiscal financing. Financial financing from a financial point of view out, can be divided into: budget allocation, financial loans, through authorized agencies of the stateowned assets investments, policyoriented bank loans, special construction of extrabudgetary funds, financial subsidies. 2. Bank financing. From the Chinesefunded financial point of view that is out of the use of bank funds, the main sections of various generation, such as: credit, mortgage loans, secured loan, discounted loans, lease financing, securities investment. 3. Commercial financing. Its the way they are varied, mainly including trade transaction process that took place between enterprises on credit products, prepaid loans and other forms. 4. G voucher financing. The method includes tendering, financing and bond financing two major categories. (B) the financing decisionmaking process Corporate financing decisionmaking process to develop, that is to determine the optimal capital structure process. The specific decisionmaking process is: First, when a sum of money to finance panies faced several financing options, panies can calculate the various financing options respectively, the weighted average cost of capital rate, and then select one of the lowest weighted average cost of capital as a. Secondly, selected the lowest weighted average cost of capital is just the kind of financing options best Zhuzhong program does not mean that it has bee the best capital structure, this time, enterprises should observe the investors in the loan payment request, the stock market price fluctuations, etc., according to financial analysis to determine the reasonable capital structure, while corporate finance officers can use some of the financial analysis of capital structure, access more detailed analysis. Finally, according to results of the analysis in the corporate financing decisionmaking to further improve its capital structure. (C) the general idea of the Financing of SMEs SME finance general idea should be: a bination of investment and finance in order to finance investmentdriven. Financial decisionmaking in small and medium enterprises do not have the financial decisionmaking as big business (especially stock pany), as the independence, it should be a part of business investment decisions, financing must be direct investment services. This means that the SMEs in the decisionmaking must pass in order to lead to investment decisionmaking in this part of the financial management objectives, rather than as stock companies, finance decisionmaking and financial objectives to establish a direct functional relationship. This is because: 1. SME financial goal is to maximize profits, only the investment activities in order to bring profits for the enterprise, that is the optimal investment decisions is the optimal financing decisionmaking. 2. The obvious contradiction between supply and demand of funds for SMEs, corporate finance channels, quantity, time is influenced by various objective conditions. To act like large panies the flexibility to use various means to freely adjust the capital structure, for SMEs is unrealistic. Thus, for decades operating history, layer management by professional managers of small and medium enterprises, financing plan for investment services, and must be matched with investment demand, including financing and financing the amount of time matching. More importantly, the investment projects through a variety of factors must be considered, not blind means for misappropriating a cover, otherwise easily lead to investment and financing decisionmaking failures, leading to investment failure, damage to corpora