本課程旨在協助同學從策略高度重新理解「企業長期價值創造」的重要性，並重新審視短期利潤導向思維的限制。課程強調：真正的企業競爭力並非建立在追求季度績效，而是建立在能持續創造、累積並擴大公司價值的能力。本課程將帶領學員理解企業價值的構成要素、關鍵驅動因子，以及如何透過策略決策影響企業長期績效。
本課程旨在使學生瞭解公司的目標是如何極大化公司的價值，課程分成三大部分，如下：
第一：課程初始會用幾堂課的時間，讓學生理解為何價值對公司很重要，為何極大股東財富是企業經營文化的最高境界。在此目標下，課程會列舉十大創造股東財富的策略，可能會顛覆同學過去的思維，同時我們也會說明目前中小企業在追求股東財富時候的困境，中小企業要如何因應。
第二：在創造價值的目標下，有一個觀念很重要，就是如何與利害關係人共創價值，課程將以顧客、員工與供應商為例，除了教授目前許多企業的作法之外，也會讓同學透過討論與報告，思考如何在公司可以使用共創價值的概念，將公司的餅做大，做造最大的公司價值與股東財富。
第三：以附加價值的觀念來討論如何創造公司價值，過去附加價值為財務與經濟的用語，課程將以深入淺出的說明，希望形成同學的經營哲學與策略，希望客戶在協助公司創造價值外，還對公司心存感謝！最後課程並會以附加價值的觀念，提出公司如何落實的作法。

This course aims to help students re-understand the importance of "corporate long-term value creation" from a strategic perspective and re-examine the limitations of short-term profit-oriented thinking. The course emphasizes that true corporate competitiveness is not based on the pursuit of quarterly performance, but on the ability to continuously create, accumulate and expand company value. This course will lead students to understand the components of corporate value, key drivers, and how to influence corporate long-term performance through strategic decisions.
This course aims to enable students to understand how a company's goal is to maximize the company's value. The course is divided into three parts, as follows:
First: A few classes will be used at the beginning of the course to allow students to understand why value is important to a company and why extremely large shareholder wealth is the highest state of corporate management culture. Under this goal, the course will list the top ten strategies for creating shareholder wealth, which may subvert students' past thinking. At the same time, we will also explain the current dilemmas of small and medium-sized enterprises when pursuing shareholder wealth, and how small and medium-sized enterprises should respond.
Second: Under the goal of creating value, there is a very important concept, which is how to co-create value with stakeholders. The course will use customers, employees and suppliers as examples. In addition to teaching the current practices of many companies, students will also be asked to think through discussions and reports on how to use the concept of co-creating value in the company to expand the company's pie and create the greatest corporate value and shareholder wealth.
Third: Use the concept of added value to discuss how to create company value. In the past, added value was a term used in finance and economics. The course will provide in-depth explanations in a simple and easy-to-understand manner, hoping to form students’ business philosophy and strategies. We hope that customers will not only help the company create value, but also be grateful to the company! At the end of the course, the company will propose how to implement the concept of added value.

教師自編講義，參考資料如下：
1. 陳隆麒著，事業評價，華泰書局，2004年。
2. 李芳齡譯，哈佛最熱門的價值策略課，商業週刊，2025年
3. 林美琪譯，最高附加價值創造法，幸福文化書局，2024年。
4. 周詩婷譯，為故書估值，今週刊，2022年。

Handouts prepared by teachers themselves, with the following reference materials:
1. Written by Chen Longqi, Career Evaluation, Huatai Book Company, 2004.
2. Translated by Li Fangling, Harvard’s most popular value strategy course, Business Weekly, 2025
3. Translated by Lin Meiqi, The Highest Added Value Creation Method, Happy Culture Bookstore, 2024.
4. Translated by Zhou Shiting, Valuation of Old Books, Today Weekly, 2022.