利润质：企业经营目标新概念

在现有的经济学与管理学中,企业经营是以利润量的最大化为目标的,然而利润量并不是衡量企业管理水平与经营业绩的唯一指标,也难以反映企业对经济增长与福利改进的真实贡献。因此,我们有必要切入利润质这一新概念,并在此基础上构建一个能更真实地反映管理水平、经营业绩及发展前景的指标体系。

PROFIT'S QUALITY: A NEW CONCEPT OF THE TARGET IN BUSINESS ADMINISTRATION

In the now available economics and management science, the maximum quantity of the profit is the target in managing a business. However, the profit's quantity is not the only index to judge the level of the business administration and the outstanding achievement of a business. It is also difficult to show the true contribution for a business to improve its financial condition and welfare. Therefore, the new concept -- the profit's quality must be introduced and an index system, which can more truly show the management level, the outstanding achievement and the developing prospect, should be constructed.