关于企业经营价值的探讨

Survey of Enterprises' Operation Value

提出了企业经营价值的概念，给出了企业经营价值的计算公式及合理的解释，提出利用企业经营价值增值率来衡量企业的经营效果，以完善企业资产保值增值率指标，使不同行业、不同规模企业的经营绩效有了较好的可比性，为正确、合理地评价企业的经营效果，衡量经营者人力资本价值奠定了基础。

The operating value of enterprises is brought forward in this paper. The formula and its explanation of the oeprating value are given. The index of increasing rate of enterprise operating value is creatively used. The comparability of enterprise operating performance in different industries and different scales is perfectly increased. All of these will be available for evaluating the operating effects of enterprise managers, and will lead managers to make the intensive decisions.