论文部分内容阅读
《广西会计》1990年第七期刊出了刘少赓同志的“资金时间价值与企业经济效益实例剖析”一文(以下简称《刘文》),对资金时间价值在理论上作了简略的论述,并从回收货款决策、采购资金挂帐决策等几个方面举例阐述了企业在实践中合理用运用资金的重要性,读后颇受启发,也深感到在当今商品经济社会中重视资金时间价值之必要。但对《刘文》中的一些观点笔者不敢苟同。现就自己理解,略陈管见,以求赐教。
In the seventh issue of “Guangxi Accounting”, published in the seventh issue of Comrade Liu Shao-tao's article “A Case Study of Time and Value of Enterprises and Economic Benefits of Enterprises” (hereinafter referred to as “Liu Wen”) in 1990, and made a brief discussion on the time-value of funds in theory. Recycle payment decision, and decision on purchasing funds, expound the importance of using funds reasonably in practice and enlightenment after reading, and also feel the importance of valuing the time value of funds in today's commodity economy and society. However, I do not agree with some of the points in Liu Wen. Now on their own understanding, slightly Chen see, in order to enlighten me.