本文从企业的存在与边界是由什么决定的、企业内部要素所有者之间是否存在着权威以及这个权威即企业控制权与剩余收益权的分配是由什么决定的三个方面论述了马克思与现代企业理论的关系。指出 ,企业理论的一个重要内容是讨论企业内部要素所有者的权力与利益安排 ,是回答为什么是资本雇佣劳动而不是劳动雇佣资本 ,而马克思经济学就是揭示资本与劳动的雇佣关系 ,因此 ,不承认马克思在企业理论上所做出的贡献只能讲是一种阶级偏见。同时也指出 ,马克思经济学的任务是论证资本主义生产关系的历史局限性 ,马克思没有提过需要讨论企业为什么存在的问题 ,就现代企业理论来说 ,尽管马克思早就对企业内部权力与利益做出深刻的分析 ,但我们还不能说马克思已经提出了完整的企业理论 This article from the existence and boundaries of the enterprise is determined by what, if there is the authority between the internal elements of the enterprise and the authority that is the distribution of corporate control and residual rights of revenue is determined by what the three aspects of Marx and modern The relationship between business theory. It is pointed out that an important part of the theory of the firm is to discuss the power and interest arrangement of the owner of the inner elements of the firm in order to answer the question of why capital is employed rather than employed by labor and Marx's economics reveals the employment relationship between capital and labor. To admit that Marx's contribution to the theory of the firm can only be described as a class bias. At the same time, it is also pointed out that the task of Marxist economics is to demonstrate the historical limitations of the capitalist relations of production. Marx did not mention the need to discuss why enterprises exist. In terms of modern enterprise theory, though Marx has long done to the internal power and interests of enterprises A profound analysis, but we can not say that Marx has put forward a complete business theory