中文摘要：

只有在“原子”社会经济观的层面上，科斯的“企业契约论”才能得以解释，但这种虚拟语境下的社会经济观并不能合理反映现实世界，因此，对企业本质的探讨，需要回归到“人类社会发展”的现实语境中来进行。在人类社会发展中，人有生存和自由两大基本福利追求，这两大基本福利追求往往使人陷入“两难选择”：要提高生存福利，人们需要加入组织以获取合作剩余。而组织在一定程度上又会降低人们的自由福利。文章基于“个体一组织”对立统一方法论，讨论了企业产生的原因与契约的作用，得出了企业本质是创造合作剩余的经济组织的基本观点。

英文摘要：

Coase＇ s ＂Enterprise contract theory＂ is right only on the philosophy level of social ＂atomization＂ , however, this social economic view in such virtual context cannot rationally reflect the real world. Therefore, the discussion of the nature of enterprise needs to return to the practical context of ＂human social development＂ . In the human social development, people are in the pursuit of the two basic welfares： survival and freedom. The pursuit of the two basic welfares often makes people fall in a ＂dilemma＂ ： to improve survival welfare, people need to join the organization to get cooperation surplus, but the organization would reduce the freedom welfare of people to some de- gree at the same time. Based on the methodology of unity of opposites of ＂individual-organization＂ , this paper discusses the reasons of the emergence of organization and the function of contract, then it puts forward the basic viewpoint that the economic organization which creates the cooperative surplus is the nature of enterprise.