论管理的资本属性

探讨了管理的资本属性,认为管理作为企业生产经营活动不可缺少的生产力要素同样具有资本的属性和功能,即管理是能够带来价值增值的资本,企业正是依靠这种具有整合功能的资本,才得以使各种生产要素产生功能放大效应。并指出这种资本不仅具有一般资本的共性,且具有特殊性,只有正确认识管理的资本属性,才能切实把握管理的基本内涵和精神实质,从而为建立有效的管理者激励与约束机制奠定科学的理论基础。

On Capital Property of Management

As the indispensable productive force factor in the activities of business production and management, the management and administration has the same peculiarities and function as capital, namely, it is the capital which can bring the increment of value. Just because of the capital possessing of integration function, all kinds of production factors can produce the effect of function magnification. This kind of capital not only has the generality of ordinary capital but also has its peculiarity. Only the capital quality of management is correctly recognized can the basic intension and spirit essential of management be mastered so as to lay down the scientific theoretical basis for establishing the effective inspirit mechanism and restraint mechanism.