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我国现阶段企业发展的主题是资本开发和投入,还是价值创造?财务学术界似乎认为是价值创造,但事实上,目前企业发展的本质要求是要素资本的开发、投入和积累。学者们热衷于价值创造的研究,主要在于知名的优秀大公司已经形成对价值创造理论的极大需求,以及学者研究价值创造问题的成本优势。从整个社会看,我国企业发展的必要条件是获得基本要素资源,上市公司的发展实践证明了这一事实。一个国家和地区在工业化、城镇化初期,经济发展的主要发动机是财务资本、人力资本和物质设备资本。
The theme of our country’s enterprise development at this stage is capital development and investment, or value creation? Financial academia seems to be the value creation, but in fact, the essential requirement of the current enterprise development is the development, investment and accumulation of factor capital. Scholars are keen on the study of value creation, mainly because well-known and outstanding large companies have formed a great demand for the theory of value creation, as well as the cost advantages of scholars in studying value creation. From the perspective of society as a whole, the necessary conditions for the development of Chinese enterprises are to obtain the basic elements of resources. The practice of the development of listed companies proves this fact. A country and region in the early stages of industrialization and urbanization, the main engine of economic development is the financial capital, human capital and material equipment capital.