劳动价值论视域下企业家精神的理论溯源、价值意蕴和培育要求
Theoretical Origins, Value Implications, and Cultivation Requirements of Entrepreneurship from the Perspective of Labor Theory of Value

以劳动价值论为理论指导，深化对企业家精神的理论研究与实践探索，这不仅是对马克思劳动价值论真理性的实践验证，也是对企业家精神价值地位的理论确认。基于劳动价值论对企业家精神进行追本溯源，专于实业和精于管理的“实业家精神”是其本质体现，在资本循环和资本周转中的“生产能力”是其功能特征。深入研究企业家精神在价值创造、价值实现与价值分配这一微观经济循环中的具体作用与影响，对于推动经济高质量发展、优化产业结构、激发市场主体活力具有重要意义。基于劳动价值论的核心要义来培育企业家精神，就要在肯定企业家地位并崇尚企业家精神的基础上，提升企业家素质以推动新质生产力的加快形成。
Guided by the labor theory of value, deepening the theoretical research and practical exploration of entrepreneurship not only serves as a practical verification of the truthfulness of Marx’s labor theory of value but also constitutes a theoretical affirmation of the value status of entrepreneurship. Tracing the origins of entrepreneurship through the lens of the labor theory of value, the essence of entrepreneurship is reflected in the “industrialist spirit” characterized by dedication to industry and excellence in management, while its functional feature lies in the “productive capacity” demonstrated during capital circulation and turnover. A thorough investigation into the specific roles and impacts of entrepreneurship in the microeconomic cycle of value creation, realization, and distribution holds significant importance for promoting high-quality economic development, optimizing industrial structures, and stimulating market vitality. To cultivate entrepreneurship based on the core tenets of the labor theory of value, it is essential to elevate entrepreneurs’ competencies to accelerate the formation of new productive forces, while affirming their societal status and championing the entrepreneurial spirit.