科斯定理在现代产权经济学中占有十分重要的地位,在经济学界对科斯定理的理解是见仁见智,百家争鸣。本文在阐述了科斯的交易成本的基础上,举例说明了科斯定理的推导,并从产权安排角度分析了科斯定理的内涵,最后论述了科斯定理对我国国有企业改革的几点启示。 Coase Theorem occupies a very important position in the modern economics of property rights, and it is a matter of opinion and disagreement in the economic field about Coase’s theorem. Based on the explanation of Coase ’s transaction cost, this paper illustrates the derivation of Coase’ s theorem and analyzes the connotation of Coase ’s theorem from the viewpoint of property rights arrangement. Finally, it expounds Coase Theorem’ s enlightenment on the reform of our country ’s stateowned enterprises.