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《广西会计》1990年第七期发表的刘少赓同志的文章——《资金时间价值与企业经济效益实例剖析》(以下简称《刘文》),通过资金时间价值的核算,对企业经济效益进行了一番分析,这对于树立广大财会人员的资金时间价值观念无疑具有启迪作用。但对作者关于资金时间价值的几个观点,笔者揣摩再三,不敢苟同。现分述如下,与刘少赓同志商榷。1、资金时间价值的定义。《刘文》认为“资金时间价值就是指等量的资金在不同时点上具有不同价值的差额”,说到底就是“现在的一元钱与一定时间后的一元钱在价值上是不等的”。我认为,这样定义没有揭示出资金时间价值的真正内涵,而且可能引起一种误解,即资金在不同时点上的价值差额可能是对购买力而言的。在下文将会看到,《刘文》正是持有这种观点。事实上,这曲解了资金时间价值的本意。大家知道,资金之所以具有时间价值,是因为资金在投入生产的过程中,由于与劳动力的结合,从而产生增殖,这个增殖就是劳
An article by Comrade Liu Shao-chun published in the seventh issue of Guangxi Accounting in 1990 - An Example Analysis of Time and Value of Funds and Economic Benefits of Enterprises (hereinafter referred to as “Liu Wen”), conducted an economic evaluation of the enterprise through the accounting of the time value of funds Some analysis, which is undoubtedly the enlightenment for establishing the value of the time funds of the majority of accounting personnel. However, the author on the time value of funds several views, I try to figure out again and again, not agree. Now as follows, Comrade Liu Shao-ku to discuss. 1, the definition of time value of money. “Liu Wen” believes that “the time value of funds refers to the difference between the different amounts of funds of equal value at different time points.” In the final analysis, “the current dollar and the dollar after a certain period of time are unequal in value” . I think such a definition does not reveal the true meaning of the time value of money, and may lead to the misunderstanding that the difference in value of money at different points of time may be for purchasing power. As we shall see later, Liu Wen holds this view. In fact, this distorts the original intention of the time value of funds. We all know that the reason why funds have time value is because the funds are put into production in the process of combining them with the labor force to produce proliferation.