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。

Which is More Important--Capital or Labor

Some people regard capital as the core factor of enterprises, while others pay more importance on labor, and try to build enterprise theory based on the interest of labor. The study of enterprise should have instinct value orientation, and should conform to China's history and future development. The paper gives priority to labor, while hoping to find a balance between labor and capital.