企业目标的辩证思考

Dialectical Thinking about the Goal of Business Firms

本文提出了企业系统衰落状态和兴盛状态的概念,分析了西方公司制企业控制权的发展变迁和企业目标及其具体体现形式的相应变化,指出企业的目标是保持兴盛状态,其具体体现形式则经历了从利润最大化到追求满意的利润,再到谋求股东和职工双方利益最大化的历程.并阐明了当今时代的企业管理的一切工作都不能离开实现股东和职工双方利益的最大化这个目标.

The concepts of the declining state and the growing state of a business firm are proposed. The evolution of the dominance over western corporative firms and the changes in the goal of business firms and its practical forms are analyzed. It is pointed out that the goal of business firms is to keep the growing state, and its practical forms have experienced three stage: optimizing the profit, pursuting a satisfying profit, and optimizing the benefits of both the shareholders and the employees. It is expounded that all the managerial work in today's business firms should never deviate from the goal of optimizing the benefits of both the shareholders and the employees.