从实体资本到虚拟资本:现代企业理论演变之“道”——基于中国“道”哲学的探索

From Real Capital to Virtual Capital: Dao of Modern Firm Theory Evolution: Analysis from China's Daoism

从企业理论的发展史来考察,经济学中企业理论的发展,经历了新古典经济学、新制度经济学以及演化经济学等三个阶段。从中国"道"哲学来观察,企业理论的三个发展阶段,经历了一个由注重"阳"——"有形"资源和"实体资本",进而发展为注重"阴"——"无形"资源和"虚拟资本"的阶段,最后达到"有形"资源与"无形"资源相结合,"实体资本"与"虚拟资本"相结合,强调"阴阳和合"的历史演进过程,最终显示了把企业中"有形"资源、"实体资本"与"无形"资源、"虚拟资本"结合起来分析考察的趋势,这充分体现了老子"万物负阴而抱阳,冲气以为和"的哲学观,也越来越接近现实经济生活中企业的本质。

From the evolution of firm theories, the development of firm theory in economics has undergone three stages： neo- classical economies, neo- institutional economics and Evolutionary Economies. From the pempective of China＇ s Daoism, the three- stage development of firm theory evolves from tangible resources and real capital emphasizing on yang to intangible .resources and virtual capital emphasizing on yin, and finally to the stage of integrating tangible resources with intangible resources, mixing real capital with virtual capital, which emphasizes on the integration of yin with yang. The final stage represents the trend of integrating tangible resources, real capital with intangible resources and virtual capital for analysis, which reflects holistic and harmonious philosophic view of Lao - tze and is closer to the nature of firm in real economic practice.