企业价值来源及其理论研究

Study on Theories of Value Origin of Corporation

随着时代变化 ,价值来源的范围不断扩大。本文从企业角度 ,对劳动价值理论、资本价值理论、客户价值理论的基本思想和价值产生机理进行了阐述 ,指出三种价值理论是一个完整的体系 ,只是在不同时期、不同企业 ,主体地位不同而已。从劳动价值理论、资本价值理论为主转向客户价值理论为主 ,将成为指导企业发展的必然走势。

The era is changing and the category of value origin is extended simultaneously. As viewed from corporation, this paper discusses at length the thought and the mechanism of value creation of labor theory of value, capital theory of value and customer theory of value. Afterward, we conclude that though the three theories have different status in different corporations and different times, they are an integrated system. It is a necessary current for corporations to divert from labor and capital creating value to customer creating value.