实现企业效率的最大化,是企业的终极目标,也是企业管理的永恒主题。事实上,效率是一个发展着的概念,人们关于效率的理解和认识是随着企业的生产、经营、管理活动的不断深化而深化的。在企业三种效率中,X效率具有特别重要的地位和作用,它是解决企业全部效率问题的“总阀门”。从经济学的角度看,持续改善企业的X效率,是企业文化重要的历史使命和重要的价值体现之一。 To achieve maximum efficiency of enterprises is the ultimate goal of enterprises, but also the eternal theme of business management. In fact, efficiency is a developing concept. People’s understanding and understanding of efficiency deepen as the production, management and management activities of the enterprise deepen. In the three types of business efficiency, X efficiency has a particularly important position and role, it is to solve the full efficiency of the enterprise “total valve ”. From an economic point of view, continuous improvement of the X efficiency of enterprises is an important historical mission and important value embodiment of corporate culture.