从价值角度看,企业本质可以描述为财务资本、人力资本、组织资本与社会资本的一个不完全契约组合。而进一步从企业本质角度考察,形成企业契约组合的各资本主体都期望从企业内部资产的联合运用所创造的利润中获得相应份额的利益,而且期望其他参与者(其他资本主体)不会侵占自己的利益。由于各资本主体的利益都只有在企业经营成果形成后才能实现,因而他们都可能对影响企业经营成果水平的活 From a value point of view, the essence of an enterprise can be described as an incomplete contract combination of financial capital, human capital, organizational capital and social capital. Further, from the perspective of the essence of the enterprise, all the capital subjects forming the contractual structure of the enterprise expect to obtain the corresponding share of profits from the profits created by the joint use of the internal assets of the enterprise, and expect that other participants (other capital subjects) will not encroach upon themselves Interests. Since the interests of all capital subjects can only be realized after the achievement of business operations, they may all influence the level of business performance