1. Mastering the theory of time value of funds is helpful for enterprises to use funds scientifically and reasonably. Only by participating in the capital movement can any assets of an enterprise realize its time value as capital.

2. Clarifying the concept of time value of funds can encourage enterprise managers to save the use of funds, fully improve the use effect of funds, fully realize the time value of funds, and make funds get the maximum value in limited time and space.