（2）在高资金使用效率的基础上，强化企业融资能力。中小企业融资活动中的

(2) On the basis of high capital efficiency, strengthen corporate financing capabilities. In the capital chain in the financing activities of SMEs, the part that the company can absorb and retain is the difference between the return of the invested capital for investment projects and the cost and risk it pays for financing. Suppose that due to improper investment decision-making, the invested capital has been idle for a long period of time or investment losses, the sunk cost of the company has risen sharply or the current profits and losses are seriously abnormal. At this time, the interests of the relevant stakeholders of the company, including shareholders, creditors, etc., will inevitably be damaged. What's more serious is that it may destroy the corporate image of the company to the outside public, which in turn affects the degree to which it will be satisfied in the next financing needs. Therefore, the return on investment of the capital is also the key to the success of the entire financing activities of SMEs, that is, the capital situation, including the selection of investment projects, and the efficiency of capital use, have become the evaluation criteria for enterprises when considering financing issues. Generally speaking, first, small and medium-sized enterprises should use information-based financial management as a means to strive to obtain the various advantages that computer network resources bring to the optimization and improvement of corporate financial management in the current information age. When enterprises track and observe the real-time status and movement trajectory of the use of their funds, the content of information technology in the financial management method it adopts is getting higher and higher, which ensures the convenience of information collection in management, and the data obtained It is endowed with high timeliness. Therefore, information-based financial management can better avoid cases of misjudgment by staff due to low timeliness of data, such as operating errors of the staff, so as to achieve the goal of scientific and accurate corporate financial management. Second, since the validity period of investment opportunities is generally very short, companies must seize good investment opportunities in a timely manner and use their financial flexibility to transfer a certain amount of funds to invest in projects. In scientific financial flexibility, an appropriate amount of cash inventory is one of the necessary conditions. Only with sufficient liquid and available funds to respond to the rapidly changing market operating environment, SMEs may not miss rare investment opportunities due to insufficient cash reserves. This is because if the company’s available liquidity is insufficient to cover the investment cost of the investment project, the company must raise funds through debt financing to make the project go smoothly, which involves the matching of the supply of debt financing and the demand for funds Questions, such as the time required for financing activities, the credit rating of the debtor, the enterprise itself, and the credit limit given to the enterprise by the creditor, are consistent with the duration and amount of the investment project, etc., which largely affect the progress of the investment project.

(2) Strengthen the financing ability of enterprises on the basis of high efficiency in the use of funds. In the capital chain of SME financing activities, the retained part of the enterprise is the difference between the return on the investment project in which the enterprise will be integrated and the costs paid for financing and the risks taken. Assuming that the enterprise due to investment decision-making misalmishment, resulting in the integration of funds in the idle period is too long or investment losses, the enterprise's sunk costs soared or the current profit and loss seriously out of order, at this time, the interests of the relevant shareholders, creditors and so on will inevitably be damaged, more serious is likely to damage the enterprise's image to the outside world, and thus affect its next financing needs to be satisfied. Therefore, the return on investment of integrated capital is also the key to the success of the whole financing activities of small and medium-sized enterprises, that is, the financial situation, including investment project selection, the efficiency of the use of funds, etc. become the assessment criteria for enterprises to consider financing issues. In general, first, small and medium-sized enterprises should take information-based financial management as a means to obtain the current information age, computer network resources for the optimization and perfection of enterprise financial management brought about by various advantages. When enterprises track and observe the real-time state and movement trajectory of their integration into the use of funds, the content of information technology in the financial management mode is getting higher and higher, which ensures the convenience of information collection in management, and the resulting data is more time-available. Therefore, the information-based financial management can better avoid the case of misjudgment caused by the low time-eryness of the data, such as staff misoperation, so as to achieve the scientific and accurate goal of enterprise financial management. Second, because investment opportunities are generally short-lived, enterprises should grasp good investment opportunities in a timely manner and use their financial flexibility to transfer a certain amount of funds to invest in projects. In scientific financial elasticity, proper cash inventory is one of the necessary conditions. Only by responding to the rapidly changing market environment with sufficient liquidity available will SMEs not miss out on rare investment opportunities due to the constraints of insufficient cash reserves. This is because if the enterprise's available liquidity is scarce enough to cover the investment cost of the investment project, the enterprise must raise funds through creditor's rights financing to make the project go smoothly, which involves the matching of the financing supply of the creditor's rights financing with the demand for funds, for example, the time required for financing activities, the credit rating of the debtor itself, and whether the credit limit given to the enterprise by creditors is consistent with the duration and amount of the investment project, which greatly affects the process of the investment project.

(2) On the basis of high efficiency in the use of funds, strengthen the financing ability of enterprises. In the capital chain of the financing activities of small and medium-sized enterprises, the part that enterprises can absorb and retain is the difference between the return of the investment project, the cost paid for financing and the risk taken by enterprises. Suppose that due to improper investment decision-making of an enterprise, the idle period of the investment capital is too long or the investment loss is too long, the sunk cost of the enterprise rises sharply or the current profit and loss is seriously abnormal. At this time, the interests of the relevant equity holders of the enterprise, including shareholders and creditors, will inevitably be damaged. What's more, it may damage the enterprise's corporate image to the outside public, and then affect its future development The degree to which the financing needs are met. Therefore, the investment return of capital integration is also the key to the success of the whole financing activities of small and medium-sized enterprises. That is to say, the capital situation, including the selection of investment projects and the efficiency of capital use, has become the evaluation standard for enterprises when considering financing problems. Generally speaking, first, small and medium-sized enterprises should take information-based financial management as a means to strive to obtain various advantages brought by computer network resources for the optimization and improvement of enterprise financial management in the current information age. When an enterprise is tracking and observing the real-time state and movement track of its capital use, the content of information technology in its financial management mode is higher and higher, which ensures the convenience of information collection in management, and the timeliness of the data obtained is higher. Therefore, the information-based financial management can better avoid the case of staff misjudgment caused by the low timeliness of data, so as to achieve the scientific and accurate goal of enterprise financial management. Second, because the effective period of investment opportunities is generally very short, enterprises must grasp good investment opportunities in time and use their financial flexibility to transfer a certain amount of funds to invest in projects. In the scientific financial flexibility, the appropriate amount of cash inventory is one of the necessary conditions. Only with sufficient flow of available funds to cope with the ever-changing market operating environment, small and medium-sized enterprises may not miss the rare investment opportunities due to the lack of cash reserves. This is because if the available working capital of the enterprise is insufficient to pay the investment cost of the investment project, the enterprise must raise funds through debt financing to make the project smoothly, which involves the matching between the capital supply and the capital demand of debt financing, such as the time required for financing activities, the credit rating of the debtor, that is, the enterprise itself, and the credit rating given by the creditor Whether the credit line of the enterprise is consistent with the term and amount of the investment project greatly affects the process of the investment project.<br>