人们天天都在思考和谈论价值，价值也是经济、商业和投资最基础的概念之一，但究竟什么是价值却众说纷纭。要彻底回答这个问题，必须从效果评估入手，因为价值其实是人们用于效果评估的指标之一。其他指标还有：得失程度、负价值、效率、机会和风险。所以，如果不同时搞清楚这些指标，对价值是什么这个问题的回答就无异于盲人摸象。
在回答上述问题的同时，本书还进一步阐述了诸多相关概念和问题——什么是收益和代价？为什么一切行为都有代价？什么是效益及其与价值和效率的关系？为什么何时何地都有风险？什么是损失？如何降低风险和减少损失？什么是危险和危机？什么是愿意和不愿意？什么是无聊和人为什么会无聊？什么是形势......
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