企业本质新认识:基于资本裂变的视角  

New Understanding of the Nature of Enterprises on the Basis of Capital Fission

作　　者：王仲兵[1] 

机构地区：[1]北京工商大学会计学院,北京100037

出　　处：《财贸研究》2004年第5期41-48,共8页Finance and Trade Research

摘　　要：本文将现代西方企业理论的主流观点归纳为四种 ,对它们进行了总结性评论并指出其存在的逻辑悖论。在系统比较马克思企业制度理论与现代西方企业理论的基础上 ,以企业的契约性为逻辑起点 ,利用资本概念作为一种分析工具来研究企业本质问题 ,并将其界定为不完备要素使用权资本化交易合约履行的过程。不仅如此 ,本文基于现代企业资本范畴的演进逻辑 ,将财务资本、人力资本、组织资本与社会资本整合到一个逻辑一致的企业理论体系中 ,是对企业本质的新认识。This paper sums up four main trends of western modern firm theories, draws a conclusive remark and points out the existing logic paradox. On the basis of systematic compassion of Marxist corporate system with western modern firm theories, with the contractual nature of the firm as the logic starting point, we adopt the capital concept as a analytical tool to review the nature of firms which is defined as the fulfilling process of incomplete contracts about transactions of capital utilization rights of elements. Moreover, based on the evolution logic of modern capital concept, the paper combines the finance capital, human capital, organization capital and social capital into a theoretical framework of firm theory, which is a new understanding of the nature of firms.

关 键 词：企业本质 企业理论 资本范畴 财务资本 交易合约 演进逻辑 资本化 逻辑悖论 现代西方 存在 

分 类 号：F270[经济管理—企业管理] F275[经济管理—国民经济]