资金时间价值解读——关于资金时间价值计算的归纳分析

A Study of Time Value of Capital ——on sum-up of calculation of it

资金时间价值是现代财务管理的重要价值观念,因此,个人和公司的大部分财务决策都要考虑资金的时间价值。对于资金时间价值的计算,在财务管理教科书中虽然已作了讲解,但作进一步归纳分析仍有必要。本文正是在上述基础上,结合对财务管理的学习,尽可能地利用标有相关现金流量的时间轴对资金时间价值的计算予以归纳分析,描述虽不够完整,但希望对财务管理初学者有一点帮助。

Time value of capital is an imporant value idea of modern fiscal management. So,individuals and corporations need to think it when they make fiscal decisions. Although there have been some explanations on the calculation of it in teaching materials on fiscal management, to sum up and analyze is very necessary for us on the basis of this,this paper combines the studies of fiscal management and analyses how to calculate time value of capital in order to help the beginners of fiscal management.