论企业价值的时空意义

An Analysis on Company Value from the Perspective Economic Time-space

经济时空具有不平衡性、相互制约性和演化性等运动特性,企业以经济时空为前提条件,并在其统一运动中发展演变。企业以企业精神为内核,以组织治理和组织架构为外在形式,以产业集群和供应链形态为深化拓展手段,以资本运营为增值运动方式,实现企业价值最大化。一个能真正创造企业价值的积极企业,必定是会计法则、生态法则和人本法则辩证统一的企业,在实现三者的辩证统一过程中,企业内部各要素之间、以及与外部的各要素之间始终处于对立统一状态,以此演绎出企业不同的存在形态,表现出不同的企业价值。

There are three features of economic time-space,i.e.,asymmetry,inter-constraint and evolution.The development of enterprises is preconditioned by the economic time-space and based on the integration of the three features.To maximize the company value,each enterprise takes the enterprise spirit as the inner core,the organizational governance and structure as the outer form,the industrial cluster and supply chain as the development measures,and the capital operation as the company’s mode of value growth.A positive enterprise that creates the company value integrates the laws of accounting,ecology and humanism.During the process of dialectical unification of the three laws,the internal and external elements of the enterprise are always in both unity and contradiction,which deduces different existing forms and values of enterprise.