利益相关者、社会责任与企业财务目标函数——基于共生理论的解释

Stakeholder, Social Responsibility and Corporate Financial Objective Function: An Interpretation Based on Symbiosis Theory

利益相关者理论是研究企业社会责任的基础,但利益相关者理论存在局限性,使社会责任问题一直面临着理论上的困惑以及实践中的障碍。而以源于生物学领域的共生理论为新的研究视角,可以得出,利益相关者关系的实质取决于共生体的行为模式特征,企业财务目标函数的设立必须以共生界面、共生模式、共生体与共生环境之间的均衡为前提条件。

Stakeholder theory is the base to study corporate society responsibility （CSR）, but Stakeholder theory has its limitation which makes the research on CSR being faced with theoretic confuse and practical obstacles. While from the new research perspective of the symbiosis theory originated from biology, it can be seen that the nature of stakeholder relationship is decided by the behavioral characteristics of the symbiosis body. The establishment of corporate financial objective fimction must take the balance between the symbiosis interface, the symbiosis mode, the symbiosis body and the symbiosis circumstance as a premise condition.