长期以来,由于我国资金管理在计划体制下,企业对国家拨给的资金实行无偿占用,至使人们缺乏货币的时间价值观念。在经营工作中,不重视利用货币时间价值理论指导实践,就会造成经济损失。随着社会主义市场经济体制的建立,企业将成为自主经营、自负盈亏的经济实体。资金的投资主体已换位,这就要求企业树立货币时间价值意识,以最小的资 For a long time, due to the treasury management of our country under the planned system, the enterprises have absolutely taken up the funds allocated by the state to make people lack the time value of money. In the management work, do not pay attention to the use of the time value of money to guide the practice of theory, it will cause economic losses. With the establishment of a socialist market economic system, enterprises will become self-employed and self-financing economic entities. Capital of the main investors have been transposed, which requires businesses to establish a sense of time value of money to a minimum of funding