在马克思政治经济学的剩余价值理论与西方经济学的生产理论的共同视角下,职业经理人创新素养贯穿于生产要素筹集与组合、产品生产过程组织和产品市场营销等企业运营的全过程。职业经理人创新素养是一种存在于各要素之间的组合力和创造力,是对企业自身进行设计重构的创造能力,是企业盈利和飞跃性扩张的内在力量。发挥职业经理人创新素养的作用需要具备知识和能力条件、经营权条件和激励与约束条件。 Under the common view of Marxist theory of surplus value of political economy and western economics, the innovative accomplishment of professional managers runs through the whole process of enterprise operations such as the production and collection of elements of production, the organization of production processes and the marketing of products. The professional accomplishment of a professional manager is a kind of combination force and creativity that exists between the various elements. It is an ability to create and reconstruct the enterprise itself, and is an inherent force of corporate profitability and leapfrog expansion. To play the role of professional manager of innovative literacy requires knowledge and ability conditions, conditions of management rights and incentives and constraints.