CAJ | 학술논문

生产方式与商业模式是两个既有区别,又有联系的概念,区别主要体现在学科属性、生产要素属性、行为特性上;联系主要在于两个方面：一是商业模式应属广义生产方式,二是企业生产方式是商业模式构建的基础和前提环境。伴随科技的进步和知识的衍变,两者一直处于一个动态的变迁过程当中。生产方式的持续变革和商业模式的不断创新对企业财务关系的发展产生了深远的影响,由此,企业财务关系呈现市场化的态势,而企业与市场之间的社会财务关系（或市场财务关系）又分别朝着线性和网络化两个方向发展。企业财务关系的这种发展变化,改变了企业生产要素资本的投入,从而又使企业形成了要素资本财务关系（如人力资本财务关系、技术资本财务关系等）。
생산방식여상업모식시량개기유구별,우유련계적개념,구별주요체현재학과속성、생산요소속성、행위특성상;련계주요재우량개방면：일시상업모식응속엄의생산방식,이시기업생산방식시상업모식구건적기출화전제배경。반수과기적진보화지식적연변,량자일직처우일개동태적변천과정당중。생산방식적지속변혁화상업모식적불단창신대기업재무관계적발전산생료심원적영향,유차,기업재무관계정현시장화적태세,이기업여시장지간적사회재무관계（혹시장재무관계）우분별조착선성화망락화량개방향발전。기업재무관계적저충발전변화,개변료기업생산요소자본적투입,종이우사기업형성료요소자본재무관계（여인력자본재무관계、기술자본재무관계등）。
Production mode and business model are two different concepts connected to each other.The main distinctions are embodied in disciplinary attribute and characteristic of production factor and behavioral trait.Relationship between them in cludes two sides.One side is that business model belongs to generalized production mode.The other side is that enterprises’ production mode is the base and environmental premise of construction of business model.With the progress of science and tech nology and development of knowledge,both have been in dynamic transition.The persistent revolution of production mode and constant innovation of business model profoundly affect financial relations of enterprises.Therefore,financial relations present market-oriented trend,and social financial relations（or market-driven financial relations） between enterprises and market re spectively develop towards lineation and network.These changes of enterprises’ financial relations shift the investment of en terprises’ production factor capitals,so that enterprises generate the financial relations based on production factor capitals such as human capital financial relation and technology capital financial relation.