李皎予在《财经科学》1988年第10期上撰文认为:社会主义现阶段企业的经济目的,是以利润最大化目的为主体的,兼容企业成长性目的和社会责任性目的的多元化有机构成体系。1、利润最大化目的。它要求企业在一切经济活动中,在国家政策和法规及社会伦理道德范围之内,使成本费用最少,利润最大,企业理直气壮地抓利润这个“牛鼻子”。 Li Jiao to the “Finance Science” in 1988 tenth issue of the author that: the current stage of socialism business enterprise is based on the purpose of maximizing profits as the main body, compatible with the purpose of corporate growth and social responsibility of the organic composition of the pluralistic system . 1, the purpose of maximizing profits. It requires enterprises in all economic activities, in the context of national policies and regulations and social ethics, so that the cost of the least, the most profitable, confidently grab the profit of this business.