【摘要】 对企业性质的认识众说纷纭、莫衷一是,理论界至今还是一种百花齐放、百家争鸣的局面。在历史唯物主义观的指导下,来对比分析古典经济学、马克思主义经济学、新古典经济学和新制度经济学对企业性质的认识,并从对比分析的启示中来推导出价值创造和价值实现是企业存在和发展的基础与动力,从而认识到要促进社会主义企业发展,要着重增强企业的价值创造和价值实现能力。更多还原

【Abstract】 In the theoretical circles there have exist all along various disputes over corporate nature.Under the guidance of the historical materialist view,the paper makes a comparative study on this subject by drowing on classical economics.Marxist economics,neo-classical economics and new institutional economics.It concludes that as the fundation and motivation for enterprise survival and development,value creation and realization should be consolidated to promote the socialist enterprises.更多还原