I谈资金时间价值理论在财务管理中的运用摘 要在企业的生产经营中，有一项非常重要的工作就是财务管理，而资金则是企业发展经营的基础，拥有价值积累的时间效应。随着我国经济形势的转变，各企业在现代经济大发展的背景下也成长得非常的快，同时为了配合市场的需求，越来越多的先进的管理方法被灌输到企业的财务管理过程当中。只是现阶段，我国很多的企业仍然没有完全树立一个正确的资金时间价值的管理理念，远远没有掌握资金时间价值的真正意义，缺乏对其的正确认知，对其产生的影响并不完全了解，进而缺乏对资金的有效控制，这也有可能导致企业对各项资金进行财务管理时发生浪费。对此，本文首先介绍资金时间价值管理的概念，最后分析资金时间价值的具体意义以及如何在企业中对资金进行操作，而这样做便是想要优化企业资金管理的方法，让企业真正意识到它所带来的影响。关键词：资金；时间价值管理；企业财务管理；资金管理II The Application of Capital time value theory in the Financial ManagementAbstract Financial management is a key link of enterprise production and operation and capital is the economic basis of the enterprise’s development,it has the time effect of value accumulation and it is also the key research object of financial management.With the change of the economic situation in our country,each enterprise gain rapid growth with the economic to develop fast and more and more advanced management concept and management approach have been instilled into the enterprise financial management for the market demand.But at this stage,many enterprises in our country still have not set up the management philosophy of capital time value.The enterprises know little about the capital time value and do not understand the influence it will take,so the enterprises lack of control over funds.It will cause waste when the enterprises manage funds.So,this paper first introduces the concept of application of capital time value and then point out the significance of capital time...
