货币时间价值在企业投资中的应用研究
摘 要: 随着我国商品经济的快速发展，货币与商品的交换越来越多，货币的时间价值在各个领域的作用日益凸显。在企业投资决策过程中，货币的时间价值观念对企业管理者也有着重要的影响。如果忽视了货币时间价值，在决策时，企业决策者可能会将企业大部分可用资金投入到获利较小的项目甚至亏损的项目，两者都会给企业带来一定的经济损失。本文先简要介绍了投资对企业的重要性，企业在投资决策中常用的投资计算方法，然后说明了时间价值对企业投资的重要作用，最后通过案例分析，说明货币时间价值的现实应用及其重要性，最后提出了作为企业决策者，在企业投资中如何利用货币的时间价值来做出更好决策的方法以及需要注意的问题。
关键词：货币； 时间价值； 企业投资； 决策
The currency time value in enterprise investment in the applied research
Abstract: Along As more and more rapid economic development of China’s commodity, currency and commodity exchange, the time value of money has become increasingly prominent role in various fields. In corporate investment decision-making process, the time value of money concept of enterprise managers have an important impact. If we ignore the time value of money, most of the available funds of the enterprise may be in the decision-making, business decision-makers into smaller profit project or even a loss of the project, both of which can bring some economic loss to the enterprise. This article briefly describes the importance of investment companies, and enterprises in investment decision-making investment calculation method, and then the important role of the time value of business investment, and finally by the case studies on real-life application of the time value of money its important Finally, the time value of how to use the money in the business investment as a business decision makers, to make better decisions, as well as problems that need attention.
Key Words: Currency, Time value, Enterprise investment，Decision
目 录
摘要·······································································Ⅱ
目录·······································································Ⅳ
引言·········································································1
- 投资对企业的重要性················································1
- 投资的概念··························································1
- 投资对于企业的重要性··············································1
- 投资决策···························································2
- 投资时必须把好以下“四关”············································2
- 把好经济行为关··················································2
- 把好调查研究关························································2
- 把好投资管理程序关····················································2
- 把好成本控制、风险与收益关···········································3
- 企业投资计算方法简介··········································3
- 投资决策中失败的原因···········································3
（一）投资前论证不充分·········································4
（二）论证正确但在方法选择上有错误·····························4
四、货币时间价值在企业投资中的重要作用··································4
五、案例分析································································5
- 案例·······························································5
- 案例分析小结······················································7
六、企业合理利用货币时间价值做出正确的投资决策 ·······················8
七、企业投资活动合理利用货币时间价值措施································8
八、货币时间价值在企业投资中应注意的问题·······························9
（一）资金尽量不要闲置太多···············································9
（二）注意风险和通货膨胀··················································9
（三）合理计算不同时间点上的资金价值····································9
九、总结···································································10
参考文献···································································11
致 谢···································································12
