摘要
企业本质问题关系到企业管理理论的建设，也关系到企业改革的深化，因此，从理论上弄清企业本质具有重要的意义。关于企业的本质，学术界众说纷纭，经深入研究可将其归纳为性质论、功能论和制度论三种学术观点。
Essence problem of business is related to the construction of business management theory and is also cencerned with the deepening of business reform. Therefore, it is of great significance to understand theoretically the essence of business, as for which there is much saying in the academic circles. After further study, the author concludes it into three scholastic points of view as property, function and system and makes a commentary analysis of it.
关键词
现代企业制度
企业组织成本
企业管理
企业本质
property economics
classical economics
modern enterprise system
transaction cost
cost of enterprise components
