公司价值指向的发展新古典经济学假设,企业的目标是利润最大化,当边际收益等于边际成本时,企业的利润最大。在这个假设下,公司价值可以用利润的多少来衡量,公司价值指向就是利润。利润越大说明公司创造的财富越多,公司的价值也就越高。但是,利润最大化的企业目标存在许多缺陷:没有考虑利润大小和资本投入量的关系;没有 The development of the company’s value orientation Neoclassical economics assumes that the firm’s goal is to maximize profits and maximize profit when marginal revenue equals marginal cost. Under this assumption, the value of the company can be measured by the amount of profit, and the value of the company is profit. The greater the profit, the more wealth the company creates and the higher the value of the company. However, the goal of maximizing profits has many shortcomings: it does not take into account the relationship between the size of profit and the amount of capital invested;