摘要
企业的本质是一个多边契约联合体,在这个复杂契约系统中,不仅各利益相关者的利益要求不同,而且实现方式也各异。对于不同的利益相关者,企业必须采用不同的管理策略,合理配置其人、财、物等多种资源,以求在各利益相关者之间取得平衡,并采用恰当的方式满足这些利益要求。然而任何一个企业的资源是有限的,企业不可能满足每个利益相关者的利益要求,因而对于各利益相关者的利益要求,企业应当根据利益相关者自身利益与企业关系的密切程度、投入要素的重要程度以及利益相关者承受风险的大小对利益相关者分层次地对待。
The essence of enterprise is a multilateral contract consortium. In this complex system of contracts, not only the requirements of every stakeholder's interests are different, but also their ways of realization are different. For the different stakeholders, enterprises must adopt different management strategies and rationally allocate their various resources of human, finance, and material and so on, and adopt appropriate methods to meet the requirements of these interests. However, any enterprise's resources are limited and enterprises can not satisfy every stakeholder's interests requirements. So every stakeholder's interest requirements, enterprises should be treated at different levels based on close degree of the stakeholders' self-interest with the enterprise, the importance of the input dements, as well as the size of the risks to take by the stakeholders.
出处
《西安财经学院学报》
2009年第2期78-86,共9页
Journal of Xi’an University of Finance & Economics
关键词
利益相关者
利益要求实现方式
分层次对待
the stakeholders' interests
the ways to realize the requirements
multi- level tratement