Values are key to a body both natural individual and legal entity as enterprise. Value is key to be accepted by the world so have space to exist and grow. Regarding to an enterprise, what values it creates? Normally, it measured by number of sales and then accordingly, the ratio of net profit is used to be the first step to measure an enterprise's internal values. However, the market value is a matter couldn't be ignored to an enterprise. What difference and how to handle these two types of values?