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论净现值法的理财思想
引用本文:刘洪波.论净现值法的理财思想[J].财会通讯,2006(3).
作者姓名:刘洪波
作者单位:平原大学经济管理学院 河南新乡453003
摘    要:理财思想是人们对组织财务活动、处理财务关系共同的、理性的认识,是联系理论与实践的纽带。净现值法所反映出的现金至尊、时间价值、风险价值、资金成本适度化和企业价值最大化等理财思想是当今财务管理学中的思想瑰宝,对这些思想的探索,既是对净现值法的深入研究,也是对这些宝贵思想的展示。

关 键 词:净现值法  理财思想  局限性

Financing thought in Net Present Value Method
Liu Hongbo.Financing thought in Net Present Value Method[J].Communication of Finance and Accounting,2006(3).
Authors:Liu Hongbo
Abstract:the author thinks that financing thought is people's common and rational understanding to organize financial affairs and deal with financial relationship. It is also vinculum of theory and practice. The financing thoughts reflected in net present value method including king, time value, risk value, fund cost and enterprise value maximum are valuable thoughts of financial management. The research to these thoughts is both research to net present value method and display of these valuable thoughts.
Keywords:Net present value method Financing thought Limitation
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