In a narrow sense, financing is the behavior and process of raising funds for enterprises. That is, according to the company's own production and operation, capital ownership and the needs of the company's future operation and development, through scientific prediction and decision-making, the company adopts certain methods to raise funds from the company's investors and creditors and organize the supply of funds to ensure the company's normal production needs and financial management activities. Broadly speaking, financing is also called finance, that is, the financing of monetary funds and the behavior of the parties to raise or lend funds in the financial market in various ways. Judging from the development of modern economy, as an enterprise, it is more necessary than ever to have a deeper understanding of financial knowledge, financial institutions and financial markets, because the development of enterprises cannot be separated from financial support, and enterprises must deal with them.

Loan is a form of credit activity in which banks or other financial institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development; At the same time, banks can also obtain loan interest income and increase their own accumulation.