价值创造、劳动合约与企业理论——马克思企业理论体系探源及其拓展

分工、交易与协同劳动创造价值乃是资本主义企业生产的一般形式,基于劳动价值论对剩余价值生产过程的分析可以被作为马克思企业理论的主体内容。《资本论》第1、2、3卷分别从历史维度、逻辑形态和具体形式三个方面全面阐述了马克思的企业理论。企业是劳动合约的实体形式,劳动者通过协同在企业中创造价值,劳动价值论作为马克思经济学的基础,统领着马克思经济体系的各个范畴,建立在劳动价值论基础之上的马克思企业理论依然需要更多的关注和挖掘。

Value Creation,Labor Contract and Firm Theory --The Exploration and Expansion to Marx＇s Firm Theory

Labor division, transaction and value creation by collaborative labor are general form of production of capitalist firm. The analysis on surplus value based on labor theory of value can be taken as the core of Marx＇s firm theory. Volume 1, 2 and 3 of ＂Capital＂ illustrate Marx＇s firm theory from three dimensions which are history, logic and concrete form respectively. Firm is the entity of labor contract and laborers create value by collaboration. As the basis of Marx＇s economic theory, labor theory of value dominates all of the categories in Marx＇s economic theory system. We should pay more attention to and dig Marx＇s firm theory based on labor theory of value.