新制度经济学对于“黑箱”以外的企业问题的研究,是在科斯开创性的论文《企业的性质》之后开始的。实际上,早在科斯发表论文前近一个世纪,马克思对企业问题已经进行了深入研究,并形成了较为完整的企业理论。本文主要从企业理论的基本问题,即企业是什么、为什么有企业、企业的契约性质和企业的规模决定四个方面论述马克思主义经济学关于企业理论的观点。同时还指出了马克思主义经济学的企业理论中有待完善之处。 New Institutional Economics The study of business problems other than “black boxes” began after Coase’s groundbreaking paper, “The Nature of Business.” In fact, nearly a century before Coase published his thesis, Marx conducted an in-depth study on the issue of the enterprise and formed a relatively complete enterprise theory. This article mainly discusses the Marxist economics view on business theory from four aspects: the basic problems of business theory, that is, what is the enterprise, why there is the contractual nature of the enterprise, and the scale of the enterprise. At the same time, it points out that there is room for improvement in the firm theory of Marxist economics.