资本作为经济发展的源动力，历来是经济理论界研究的重点，被认为是与劳动力、土地并重的生产三要素之一，它介入企业生产经营各个环节并椎动经济的持续运转。在我国由计划经济向市场经济转轨时期，经济增长方式的转换使得资本的重要性更加不容忽视t从宏观看，政府对社会经济的 Capital, as the driving force of economic development, has always been the focus of economic theoretical circles. It is considered as one of the three elements of production that is equal to labor and land. It intervenes in all aspects of the production and operation of enterprises and continues to run its economy. In the transition from planned economy to market economy in our country, the transformation of the mode of economic growth made the importance of capital even more unnoticeable. From a macro perspective, the government’s emphasis on social economy