西方企业理论的意义、误点及与马克思企业理论的比较(下)

科斯，阿尔钦，登姆塞茨，威廉姆森，张五常等的企业理论具有积极意义。但也有理论局限性；其在与马克思企业学说中有关企业的起源与规模，企业的职能，企业的内部结构，企业的契约性质，企业的费用等问题的科学比照中，可以明晰地知晓西方学是在否认企业本质的基础上侧重于企业各种表象的分析，而马克思则是在确认企业表象的基础上侧重于企业本质状况的分析。

Comparison on Significance and Mistakes of Enterprise Theory in the West with Marx''s Enterprise Theory

Enterprise theories of Cowse,Algin,Demsece,Williamson and Zhang Wuchang have positive significance and theory limitations.Scientific comparison with the origin and scale,functions,internal structure,contract character and expenses of enterprise in Marx's theory of enterprise shows that Western scholars laid particular emphasis on analyzing any kind of ideas of enterprise on the basis of denying the enterprise essence,while Marx paid particular attention to analyzing essential situation of enterprise on the basis of affirming enterprise ideas.