现代企业理论认为,企业实质上是出资者、债权人、经理人员、雇员等利益相关者之间缔结的契约的集合体,契约各方都向企业投入了一定的要素,或是财务资源,或是知识资源,或是二者兼而有之。按照谁贡献谁收益的原则,契约各方都是独立、平等的产权主体。因此契约当事人就有权利从未来的交易活动中获取自己的产权权益。但契约签订前各契约当事人理论上的独立平等地位,只 According to modern enterprise theory, the enterprise is essentially an aggregate of contracts concluded between the stakeholders, creditors, managers, employees and other stakeholders. Each party to the contract has invested certain factors in the enterprise, or financial resources, or Knowledge resources, or both. In accordance with the principle of who benefits who contributions, all parties to the contract are independent and equal owners of property rights. Therefore, the parties to the contract have the right to obtain their own property rights and interests from the future trading activities. However, before the signing of the contract, each party to the contract theoretically independent and equal status, only