企业价值及其实现的思考

A Reflection on the Enterprise Value and its Realization

马克思主义价值哲学的研究不能仅仅停留在基础理论的层面上,更应走向现实的生活。在分析经济学、管理学等领域相关观点和理论的基础上,运用马克思主义价值哲学的理论和方法,提出企业价值是企业作为一种客体对作为主体的社会和企业自身需要的满足关系,是企业对社会和企业自身的生存和发展的积极作用。企业价值实现是企业价值活动的最终目标,是企业创造价值的活动及其产品对社会和企业自身需要的实际满足,是客体的潜在价值向现实价值的转换,其具有能动性、主动性、超越性等主体性特征和通过创造产品和服务来满足他人和社会的需要,以实现自身价值的间接性的特点,在不同的历史阶段具有不同的特点。

The study of Marxist value philosophy cannot just stay on the basic theoretic level ;instead , it should go into real life and study enterprise value concretely and profoundly .On the basis of analyzing relevant ideas and theories of economics and management ,by employing theories and methods of Marxist value philosophy , it is pro-posed that enterprise value is a satisfaction -relation between the enterprise which is the object and the society and the enterprise＇s own needs which is the subject;and it is the positive role which enterprise plays in the survival and development of society and the enterprise itself .The realization of enterprise value is the ultimate goal of enterprise value activities and the actual satisfaction of enterprise ’ s activities and their products that can create value on society and the enterprise ’ s own needs , it is also the transformation of the object ’ s potential value to real one .It has such subjectivity characteristics as motility , initiative and transcendence and the indirect characteristics of realizing its own value via meeting the demands of others and the society through creating products and services ,and it has different characteristics in different historical stages .