企业价值论初探

An Initial Exploralion of the Theory of Enterprise Value

企业价值论是对企业经营管理活动的价值思考。它依据企业经营管理实践 ,从哲学价值论角度揭示企业在本质上是人们在其中从事创造价值活动的一种组织形态 ;企业目标所展现的是一个多方面的相互联系的价值目标系统 ;企业人是在创造财富的过程中实现着效用价值和人道价值统一的“价值人” ;企业制度体现着一种内含深刻价值意蕴的制度性价值 ;企业精神则是一种独特的价值意识 ;企业行为必须符合企业价值目标 ,体现企业精神。企业价值论的建立对于指导企业经营管理实践具有重要的意义 ,也将成为哲学价值论发展的新的生长点。

The Theory of Enterprise Value is the thought on the value of operation and management in an enterprise. This theory bases on operation and management of an enterprise and reveals from the point of philosophy that enterprise is essentially a form of organizaton in which people take up creative activities. The goal of enterprise presents a many-sided interrelationship of a goal value system. The enterprise person is a ' valuable man' who realiezes the integration of effective value with human vulue while creating wealth. The system of enteprise reflects a systemetic value with profound connocation and hidden value. The spirit of enterprise is a unique value conciousness. The behaviour of enterprise must accord with the value goal of enterprise and embody the spirit of enterprise. The establishment of the Theory of Enterprise Value is of great significance in directing the operation and management of enterprise and will become a new growing point of the development of the theory of phylosophical value.