We should reconstruct the reasons for civil rehearing by adopting the ideas of correcting wrong by laws,value balance and seriously violating legal procedures,excluding the reasons for no appealing to rehearing at the same time.

In the course of the theoretical development of the enterprise nature, the representative theories include production theory, contract theory, human capital theory, game theory, capability theory, knowledge theory and value balance theory These theories contribute partly to the enterprise theory, but not to the enterprise theory as a whole.