货币时间价值在企业财务管理中的重要性探悉文库.doc

PAGE PAGE 2 辅修会计学毕业论文 论文题目：货币时间价值在企业财务管理中的重要性探悉 学 院： 学生姓名： 专业班级： 学 号： 指导老师： 日 期： 摘 要 货币时间价值是一个客观存在的经济范畴，是财务管理中必须考虑的一个重要因素。随着经济和社会的不断发展，金融市场也不断的发展和完善，为货币时间价值的存在提供了基础，同时也提高了利用货币时间价值的机会。其中，货币的时间价值揭示不同时点上货币的换算关系，是企业筹资和投资决策须考虑的一个重要因素，也是企业估价的基础，离开这一因素，就无法计算不同时期的财务收支，无法正确评价企业盈亏。 本文从货币时间价值的客观存在入手,主要对货币时间价值在财务管理中投资、筹资、债券估计、股票股价、应收账款及存货管理的应用进行论述。目的是为了引起我们对其加以足够正确认识和运用货币时间价值的规律，减少因忽视其存在而造成的经济损失，不断提高企业经济效益。 关键词：货币时间价值； 投资； 筹资； 债券估价； 股票估价； 应收账款；存货管理 Abstract Time value of money is an objective existence of economic and financial management, the category, which is one of the important factors must be considered. Along with the economic and social development, financial markets are always of development and perfection, as the time value of money exist provides the basis, but also improves using the time value of money opportunity. Among them, the time value of capital reveal different time points funds in the conversion relations, is the enterprise financing and investment decisions must be considered one of the most important factors, also is enterprise valuation foundation, leaving this factor, cannot be computed in different periods of financial revenues and expenditures, cant correctly appraise enterprise profit and loss. In this paper, based on the former research, from the currency time value objective existence, mainly to the pattern of the currency time value in investment,financing,valuing bonds,valuing stocks,debt receivables,inventory management. The purpose is to cause our them enough correct understanding and use monetary value rules, reduce time because of neglect of its existence the economic loss caused, and constantly improve the enterprise economic benefit. Key words:Time value of money; Investment; Financing; Valuing bonds; Valuing stocks;Debt receivables; Inventory management 目录 摘要……………………………………………………………………………………2 Abstract……………………………