缺少时间因素的财务理论,是死板的,毫无生命力的。我国传统的财务理论在很大程度上忽略了时间这一重要的财务因素。改革开放以来,财务学界从西方理论界引进了“货币的时间价值”等重要概念,这对于重视财务管理的时间性具有极其重要的影响。但是,这种影响仅仅局限于对投资进行效益评价等极少方面,对忽视时间管理的倾向,并没有得到根本性的改变。我们忽视财务管理时间因素的主要表现: 第一,在资金分类方面,只考虑性质上的不同。资金分类是指按照一定的标准对企业资金所进行的划分。在我国,长期以来强调的是不同资金种类性质上的不同,而很少考虑不同资金种类在时间上会对财务状况造成怎样的影响。比如,流动资金主要是指垫支于原材料等劳动对象方面的资金,至于其实物形态的具体状况如何则一般不予分析。在西方国家,流动资金通常是指现金、银 The financial theory that lacks the time factor is rigid and lifeless. China’s traditional financial theory has largely ignored time as an important financial factor. Since the reform and opening up, financial science circles have introduced important concepts such as “the time value of money” from Western theoretical circles, which has an extremely important influence on the timeliness of financial management. However, this influence is limited to the very few aspects such as the evaluation of the benefits of investment, and the tendency to ignore time management has not been fundamentally changed. We ignore the main performance of the financial management time factor: First, in terms of fund classification, only the differences in nature are considered. Fund classification refers to the division of corporate funds according to certain standards. In China, long-term emphasis has been on the different nature of different types of funds, while seldom considering how different types of funds will affect the financial situation in time. For example, liquidity mainly refers to funds that have been paid in respect of labor objects such as raw materials, and it is generally not analyzed as to the specific conditions of its physical form. In western countries, liquidity usually refers to cash, silver