【摘要】 交易费用理论并不能解释企业的存在与基本职能，对此只能归结到剩余创造，而对剩余的理解与剩余源泉的追索，则必须回归到马克思的劳动价值论。在企业的价值创造与剩余价值创造活动中，企业的人力资本所有者作为劳动主体与劳动客体组成创造价值实体的劳动系统，唯有其劳动是企业剩余价值的唯一源泉。由此回答了在企业中谁创造价值的问题，这对于如何通过企业治理结构来分配价值具有理论上的支持意义。更多还原

【Abstract】 The theory of transaction cost can not explain the existence of enterprises and its basic function, which can only be explained based on the concept of surplus value, and Marx’s theory of labor value answered it. The owner of human capital as the subject of labor forms the system of value producing with the object of labor, and theirs work is the only source of enterprise’s surplus value, which answers the questions that who produces value and how to distribute value in an enterprise.更多还原