【摘要】 古典经济学理论认为利润最大化是企业的根本目标,但是科斯、阿尔钦、FAMA、张五常等当代经济学家在其经典论文中分别对企业的本质、规模、相互关系、委托代理机制等方面进行分析时均从成本最小化的角度进行分析的。本文通过论证企业成本最小化和利润最大化的对称性和可转换性,解释了从成本最小化进行分析的原因。同时提出由于利润最大化的不确定性和成本最小化的易操作性,企业在相对确定的条件下,可将利润最大化目标转化为成本最小化形式进行实际运作。更多还原

【Abstract】 According to the classical economic theories, profit maximization is the fundamental objective for the enterprises. However, in their classic papers, distinguished economists Coase, Alchian, FAMA and Steven N S Cheung make analyses on the nature, size, interrelationship and agency by agreement of the enterprises all from the perspective of the cost minimization. Therefore, the author concludes that due to the uncertainty of the profit maximization and the easy operating nature of the cost control, cost minimization, compared to profit maximization is of greater importance and more practical function on the condition that the enterprise operates under a relatively positive environment.更多还原