摘要
货币和金融体现人与人之间的交易契约关系,契约即博弈和承诺。货币的本质是信用,即有购买力和购买力稳定的承诺及其兑现。由货币产生金融,金融是通过金融资源配置其他自然资源和社会资源的一种机制。金融的本质也是信用,即预期、承诺和兑现未来净现金流入,是终值方与现值方的交易,交易的标的是以实现未来现金流为核心的权利义务。实现未来净现金流入的根源和基础在于企业出清所生产的商品和劳务,产生经济增加值。由此在金融思维方法上,我们不应该面向过去,而要面向未来考虑影响现金流入流出的因素,金融的许多基础问题,如风险管理也应是以此展开。
Currency and finance embody the contractual relationship between people, which is game and corn- mitment. The nature of currency is trust, which is the purc Finance is generated by the currency. As a mechanism, finance is the allocation of other natural and social resources through financial resources. The nature of finance is also trust, that is, expectations, commitments and the realization of net cash flow in the future. Finance is the transaction between the terminal value and the present value, the object of the transaction is the rights and obligations to achieve the future cash flow as the core. Realization of net cash flow in the future lies in the production of goods and services in enterprises, which will result in economic value added. Therefore,in the financial thinking method,we should not toward the past ;we should consider factors that we can af- fect cash inflows and outflows for the future. The core issue of financial risk management should also be based on the realization of net cash flow in the future.
出处
《金融教育研究》
2017年第1期3-11,共9页
Research of Finance and Education
关键词
货币本质
金融本质
金融思维方法
the essence of currency
the essence of finance
the thinking method of finance
