资本所有者和经营者应追求的企业价值取向——利润和社会责任的平衡发展

文章揭示了资本经营的一般规律，阐述了资本所有者和经营者的价值观决定了企业的价值取向。提出追求“利润和社会责任的平衡发展”应是现代企业的价值取向，分析说明了利润与社会责任具有高度相关性。认为只有当资本所有者和经营者的价值观发生根本的转变，企业才能真正履行社会责任和创造出更大的经济利润。

On Enterprise Values Pursued by Capital Owners and Operators The Balanced Development of Profits and Social Responsibility

The paper reveals the general laws of business capital and expatiates on the idea that capital owners＇ and operators＇ values determine the enterprise value. On this basis, the paper proposes that the pursuit of ＂the balanced development of profit and social responsibility＂ should be the values of a modern enterprise. In addition, it is analyzed that there is a high degree of correlation between profit and social responsibility. The paper concludes that only when the values of the capital owners and operators are changed fundamentally, can enterprises really fulfil their social responsibilities and make greater economic profits.