【摘要】 企业是在内部相关者利益约束下 ,由流程组合而成的开放系统 ,而此系统本身也可被看作是一个流程。企业价值的直接基础是组成企业的流程 ,研究企业价值的目的是要掌握企业市场价值的变化规律更多还原

【Abstract】 An enterprise is an open system consists of processe governed by interests of its component parts. The immediate basis of the value of an enterprise, therefore, lies in the process that composes the enterprise. It is for the purpose of mastering regulations of changes that govern market value of the enterprise that studies of enterprise value are attempted.更多还原