City as an independent system is constantly researched separately from enterprise, but theoretical analysis shows city and enterprise have common essence. Both of them belong to social productive unit which has long and stable multilateral contract combination. 城市历来是作为独立系统同企业分开研究的,然而理论分析表明城市和企业具有共同的本质,都属于长期稳定多边契约组合的社会生产组织。
And the enterprise management target should be consistent with the targets of multilateral contract groups. So establishing an evaluation system with the core of maximizing the enterprise value should be the direction of modern enterprise management development. 企业的经营绩效应以最大限度地实现各利益主体的目标为已任,企业绩效评价以企业价值最大化为核心符合现代企业管理方向。