在企业效率规范性认识问题上,西方经济学现代产权学派习惯用传统的成本收益的比较作为判定标准,坚持效率至上论。而马克思经济学对于企业效率的认识,建立在生产力与生产关系的矛盾运动的辩证哲学基础之上,其效率观具有多维性,是具体与抽象的统一、逻辑与历史的统一、效率与公平的统一。因此,企业效率的考评应当遵循“以人为本”的原则,从多个角度着手,综合考虑多方因素,这样得出的关于企业产权的规范认识才是合理的、经得起实践检验的。 On the issue of standardizing the efficiency of enterprises, the modern school of economics in western economics accustomed to using the traditional cost-benefit comparison as the criterion to insist on efficiency first. However, Marx’s economic understanding of the efficiency of enterprises is based on the dialectical philosophy of the contradictory movement of the productive forces and the relations of production. Its efficiency concept is multidimensional, and it is the unity of specificness and abstraction, the unity of logic and history, efficiency and fairness Unite. Therefore, the evaluation of enterprise efficiency should follow the principle of “people-oriented”, proceed from many angles and consider various factors synthetically, so that the normative understanding about enterprise property rights can be justified and can stand the test of practice.