摘要
资金时间价值理论是社会经济系统决策的基本理论之一。在现行资金时间价值理论中,时间被视为主要变量,而利息率则被假设为常数,这种处理方式与现实社会经济系统是不符合的。据此,本文提出了基于动态利息率的资金时间价值模型,在认可现行资金时间价值理论的主要变量的基础上,将利息率也视为变量来进行研究,并就其在人力资本投资中的应用,建立了动态资金时间价值模型。
Capital time-value theory is one of the fundamental theories in the society economy system decision. According to the current theory, time is considered as the major variable while interest rate has been supposed as constant which, however is uncomplying with the realistic society economy system. The model of capital time-value based on dynamic interest rate inherits the major variable of current capital time-value theory, but also regards interest rate as variable, and has been applied in the manpower capital investment decision.
出处
《西华大学学报（哲学社会科学版）》
2006年第3期59-61,共3页
Journal of Xihua University(Philosophy & Social Sciences)
基金
国家自然科学基金项目(编号:70471069)
关键词
资金时间价值
利息率
模型
人力资本
capital time-value
interest rate
model
manpower capital
