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作 者:刘云 LIU Yun
机构地区:[1]上海立信会计金融学院,201620
出 处:《国外社会科学前沿》2024年第9期55-68,共14页JOURNAL OF INTERNATIONAL SOCIAL SCIENCES
摘 要:揭开公司本质的神秘面纱是厂商理论研究者们孜孜以求的梦想。从文献看来,学者们从两种不同的逻辑去解释公司的本质:经济主义视角和人本主义视角。经济主义视角把人类存在视为个体,把公司视为个体协会,强调公司的经济维度,是一种传统的理解公司本质的方式,包括“合同纽带观”和“利益纽带观”两种观点。人本主义视角把人类存在视为个人,把公司视为个人共同体,更多地强调公司的人性维度,这是一种现代的理解公司本质的方式。公司本质的现代观与传统观的哲学基础不同,对公司的所有者、公司的目的和公司的权力来源等问题持有截然不同的见解,给人们带全新的视野。It has always been the dream of researchers of firm theory to uncover the mysterious veil of the nature of the firm. From the literature, scholars explain the nature of the firm from two different logics: the perspective of economism and the perspective of humanism. From the perspective of economism, human being is regarded as an individual and the firm as an association of individuals. The perspective of economism emphasizes the economic dimension of the firm, which is a traditional way to understand the nature of the firm, including “nexus of contracts” and “nexus of interests”. From the perspective of humanism, human being is regarded as a person and the firm as a community of persons. The perspective of humanism emphasizes more on the human dimension of the firm, which is a modern way to understand the nature of the firm. The philosophical basis of the modern view of firm nature is different from that of the traditional view. The modern view holds different views on the owner,the purpose and the source of power of the firm, which brings people a new vision. This paper first reviews the explanation of the nature of the firm by economists, and then introduces the description of the nature of the firm by humanistic scholars.
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