Abstract: with the development of market economy and the market, financial management in the modern enterprise management is also becoming more and more important, the time value of money is a very important concept in modern enterprise management. The fund is the enterprise management body blood circulation of money, as blood circulation, is the comprehensive reflection of activities of the whole national economy. In this paper, the concept of the time value of money is discussed in this paper, the time value of capital function, analyzed the reason of the time value of money generated, using a combination of the specific situation of our country's present capital time value in the accounting work.
