企业本质、公司治理结构本质的探析

A Probe into the Essence of Business and Corporation Governance Structure

企业的存在是因为它的价值 ,企业是主观价值与客观价值的统一体。企业的本质在于 ,企业是商事主体经济权利、利益产生的本原体。商事主体的各种权利因企业的成立而创设 ,因企业的发展变化而改变 ,因企业的终止而消亡。公司治理结构是一种权力配置 ,这种权力配置 ,是由各个利益相关者的权利冲突和利益的不断调整及权利通约决定的。

The existence of an enterprise lies in its value and an enterprise is an integrated entity of its subjective and objective value. The essence of an enterprise consists in that the enterprise is the source in which the rights and interests of commercial subject economy are generated. All the rights of commercial subject are created with the establishment of the enterprise, changing with the development of the enterprise, and dying out with its termination. And the corporation governance structure is a kind of power distribution, which is determined by the conflict of rights, continual interest adjustment and consensual contract of right among the parties interested.