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随着经济的发展和社会的进步,企业经营管理的目标由利润最大化转变为价值最大化,企业管理由利润导向转变为价值导向,企业价值日益成为企业经营活动的核心。与利润最大化相比,企业价值最大化不仅仅是企业经营状况的全面反映,它还反映了企业的未来,强调企业的可持续发展能力,而且是企业利益相关者利益的最佳体现。
With economic development and social progress, the goal of business management has been changed from maximizing profits to maximizing the value, transforming the management of the enterprises from profit-oriented to value-oriented, and increasingly becoming the core of the business activities of enterprises. Compared with the maximization of profit, the maximization of enterprise value is not only a comprehensive reflection of the operating conditions of the enterprise, but also reflects the future of the enterprise, emphasizing the sustainable development capability of the enterprise and the best embodiment of the interests of the enterprise stakeholders.