【摘要】 对企业生存的意义这个话题，西方社会的主导性认识是“为股东创造财富”，谓之股东利益理论，该理论得到股东所有论、法律虚拟论和自动公益论的支持。但其存在的逻辑缺陷和现实偏差，促使学界反思，于是先后出现了针对利益相关者的共同利益理论、面向社会的公共利益理论和立足企业自身的公司利益理论。股东利益理论、共同利益理论和公共利益理论共同的逻辑前提是企业契约理论，该理论把企业虚拟化和非实体化，否定公司自身利益存在的合理性和必然性。四种理论中，公司利益理论认为现代企业是为其自身利益即“公司利益”而生存，企业利益相关者的利益则内含在公司利益之中。这既贴近现实，又兼容和平衡股东、非股东利益相关者的利益及社会的公共利益，更有利于共同富裕目标的实现。更多还原

【Abstract】 In view of the topic about the meaning of enterprises’ existence, the dominant understanding of western society is to “create wealth for shareholders”, that is, the theory of shareholders’ interests, which is supported by the theory of shareholder ownership, the theory of legal construct and the theory of automatic public welfare. The logic defects and realistic deviation of the theory of shareholders’ interest have prompted scholars to reflect, therefore the theory of common interest for stakeholders, the theory of general interest for society and the theory of corporate interests have emerged one by one. The common logic premise of the theory of shareholders’ interests, the theory of common interests and the theory of general interests is the theory of enterprise contract, it virtualizes and dematerializes enterprises, while denying the rationality and inevitability of the meaning of its own interests. The theory of corporate interest holds that modern enterprises exist for their own interests, that is “corporate interests”, and the interests of stakeholders are included. This theory is consistent with reality, compatible and balanced with the interests of stakeholders such as shareholders and non-shareholders and the public interests of society, which is more conducive to achieve the goal of common prosperity.更多还原