价值和价值管理

Value and value Management

文章论述了“客户价值”、“企业价值”的概念及“价值”在企业活动主要环节上的 内涵。指出“创造价值”是一切经济活动的出发点和归宿，企业的一切活动与管理应以“创 造价值”来统领和引导。

The paper deals with conception of clientele value and corporation va lue,and connotation of value in corporation action.The writer considers that “c reating value”is the starting and end of all economy actions,also running of co rporation's management and action should be opperated according to creating valu e.