资本的视角与劳动的视角--企业理论研究的两种角度

资本的视角是指将资本视为企业核心要素,以资本为中心来建构企业理论,维护资本所有者利益的研究角度。劳动的视角是指将劳动视为企业主导要素,以劳动为中心来建构企业理论,维护劳动者利益的研究角度。企业理论研究必须有明确的价值取向,其选择应该结合当代中国发展的历史背景和潮流;必须充分考虑中国特色社会主义的发展方向,其基本价值取向应该是劳动视角的;劳动视角与资本视角之间存在和谐共处的可能性和空间,应该在坚持劳动视角的前提下兼顾资本视角。

Capital Perspective vs. Labor Perspective

Capital perspective means the central part of an enterprise is capital, on which to build enterprise theories and protect the benefits of capital owners. In labor perspective the leading factor is labor, on which to build enterprise theories and protect the benefits of laborers. The study of enterprise theories has to be equipped with distinct value orientation, the choice of which shall be in accordance with the historical background and social trend in modern China as well as with the developing directions of socialism with Chinese characteristics. Therefore, the basic value orientation shall be labor perspective while taking due consideration of capital perspective, for there is the possibility and space for the harmonious co-existence of labor perspective and labor perspective.