货币时间价值在财务管理实践中的应用探析摘 要资金是维系一个企业进行正常生产经营活动的一个必须品。对于企业而言，要想能够稳定地生存下去，就需要对于资金进行准确的把握。对于资金的价值，主要就是表现为一种资金在再生产过程中的运动的价值，这里就涉及了货币时间价值。货币时间价值是财务管理理论的中的一个基础知识点，担任着链接货币现值和终值的作用，由于其占据财务管理活动中重要的位置且联系着所有理财活动，有人称之为理财的“第一原则”。由于人们对货币时间价值在人类社会活动中影响的深入探索，随之产生的问题也很多。本论文通过对企业财务管理与货币时间价值的相关理论进行详细的阐述及案例分析，解析货币时间价值的计算方法以及研究其在企业投资决策、经营管理和新会计准则中的具体应用。关键词：货币时间价值；财务管理；实践应用IAnalysis on the application of time value of money in financial management practiceAbstractCapital is a necessary product to maintain the normal production and operation of an enterprise. For an enterprise, to survive stably, it needs to grasp the fund accurately. For the value of the fund, it mainly represents a kind of value of movement, which involves the time value of money. For this kind of value, it mainly refers to a basic knowledge point in the value theory of financial management, which plays the role of linking the present value and the final value of money It occupies an important position in financial management activities and is related to all financial activities. Some people call it the "first principle" of financial management. Due to people's in-depth exploration of the impact of time value of money on human social activities, there are also many problems. This paper analyzes the calculation method of time value of money and its application in enterprise investment decision-making, operation management and new accounting standards through the related theoretical elaboration and case analy...
