科学发展观是指“以人为本,全面、协调、可持续的发展”,因此,“以人为本”是科学发展观的精髓,是经济发展的根本目的。“以人为本”要求企业发展的成果惠及所有利益相关者,包括其中的所有者、劳动者、其他社会利益主体。由于所有者的收益主要体现在资产保值增值上,体现在利润 The scientific concept of development refers to “people-oriented, comprehensive, coordinated and sustainable development.” Therefore, “people-oriented” is the essence of the scientific concept of development and the fundamental purpose of economic development. “People-oriented” requires the achievement of business development to benefit all stakeholders, including its owners, workers, other social stakeholders. As the owner’s income is mainly reflected in the value of the assets hedging, reflected in the profit