对资金占用树立一个明确的时间价值的观念,促使人们更好的使用资金,是当前经济工作中必须引超注意的一个问题.长期以来,我们对这个问题,正由于在理论上采取回避,甚至否定的态度,而造成在实际工作中,对于资金占用习惯于静态概念、静态分析.这对于减少资金占用,加速资金周转,提高经济效益都是不利的.一、资金的时间价值的实质社会主义制度下,理论上承不承认资金具有时间价值,牵涉到的一个核心问题就是资金增殖的来源问题.资金的时间价值从何而来?资本主义经济学家把资本增殖说成是资本本身的能力,是资本本身的自然产物.马克思的资本论揭露了资本增殖来源的实质是劳动者创造的剩余价值.社会主义的资金本身也不能创造新价值,社会主义社会纯收入的取得,是劳劫者为全社会创造的剩余产品,是资金之所以会有时间价值的实质所在. The concept of establishing a clear time value for the use of funds to promote better use of funds is a problem that must be paid attention to in the current economic work. For a long period of time, we have been evading this theory because of its theoretical avoidance. The negative attitude caused in the actual work, the occupation of funds for the static concept, static analysis. This is to reduce the occupation of funds, accelerate capital turnover, improve economic efficiency are all unfavorable. First, the real value of the time value of money, socialism Under the system, theoretically, the failure to recognize funds has a time value. One of the core issues involved is the source of the proliferation of funds. Where does the time value of money come from? Capitalist economists describe capital growth as the capacity of capital itself. It is the natural product of capital itself. Marx’s theory of capital reveals that the essence of the source of capital proliferation is the surplus value created by the laborer. Socialist funds themselves cannot create new values. The acquisition of net income in the socialist society is a robber. The surplus product created for the whole society is the essence of the time value of money.