The orbitofrontal cortex (OFC) of primates is crucial for economic choice. Neurons in the OFC, comprising various functional types, integrate diverse attributes, ensure consistent value representation, and adapt to different decision contexts to guide choices. These neurons support subjective value computation and comparison in an abstract space, independent of sensorimotor contingencies. The choice outcome is then transformed into actions, potentially involving the lateral prefrontal cortex (LPFC), the anterior cingulate cortex (ACC), and the striatum. Furthermore, the OFC exhibits the property of task abstraction, maintaining abstract representations that can be flexibly applied across various situations. Understanding the OFC’s role in both abstract decision formation and task abstraction enhances our knowledge of the neural basis of economic decision-making, providing deeper insights into the neural mechanisms supporting higher cognitive functions.