提高资金利用效果是企业管理的关键

Raising the Rate of Return on Total Assets is the Key of the Enterprise Management

企业的价值是企业对社会和人类发展的积极作用，是对社会的责任和贡献。它包括三方面的内容并具有其相应的特点。衡量企业价值——经济效益的基本指标是资金利润率。

The value of the enterprise is the active role of development of society and human,and is the duty and contribution to society including three contents.The basic index to meansure the value of the enterprise-economic returns is the rate the return on total assets.