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当今社会是一个商品经济社会,企业在激烈的市场竞争中要想生存与发展,就必须考虑到企业价值最大化,也就是企业在投资过程中实现经济效益的同时也要创造社会效益。货币时间价值就是企业长期投资决策必须考虑的一个重要因素,它所揭示的是在一定的时空条件下运动中的货币具有增值性的规律,这一规律普遍适用于当前的商品经济社会,对现代公司理财起重要的作用。
Today’s society is a commodity economy society, enterprises in the fierce market competition in order to survive and develop, we must take into account the maximization of corporate value, that is, enterprises in the investment process to achieve economic benefits but also to create social benefits. The time value of money is an important factor that enterprises must consider in long-term investment decision-making. What it reveals is the law of value added in the movement of money under a certain space-time condition. This law is generally applicable to the current commodity economy and society. Corporate finance plays an important role.