产权视角下企业治理的本质与核心

摘要

Much has been achieved about enterprise administration research due to the cooperation of scholars and enterpreneurs. But some disagreements have still remained on the basic concepts and foci, which leads to the differences in the expressions in enterprise administration. This article focuses on the essence and core of enter- prise administration from the perspective of property right. We assume that enterprise administration is just that of enterprise contract elements, or that of property right between relevant benefitees. The crucial issue is the con- tract marginal contribution to a broad extent, which value. is the matter of the pursuit and distribution of supplementary value%在学术界及业界的共同努力之下，我国对于企业治理的研究，已经取得了许多很有价值的成果。然而研究者们对于企业治理的基本概念和争议焦点却不曾取得一致意见，从而造成有关企业治理研究结论在表述方面的千差万别。本文从产权视角出发，重点探讨企业治理的本质与核心。认为企业治理就是企业契约要素的治理，或者说是对于相关利益人之间产权关系的治理；企业治理的核心是广义上的契约边际贡献，亦即剩余价值的求取与分配问题。