摘要
企业是一系列不完全契约的集合体,企业不仅是股东的企业,也应成为全体利益相关者的企业。利益相关者理论在逐渐完善的过程中,对传统股东至上的治理模式提出了挑战和质疑,并相应地提出了利益相关者治理模式。但利益相关者治理模式也并非完美的治理模式,依然存在着一些不足和改进的必要。
Enterprise is a collective of an array of uncompleted contracts, involving not merely stockholder' s benefits, but also those of stakholders. During its development, stakeholder theory challenges traditional corporate governance model based on stockholder sovereignty, by setting up new corporate governance model based on stakeholder theory. Though it has many defects the improvement of it may bring enterprises new opportunities of devdopment.
出处
《商业研究》
北大核心
2005年第23期37-39,共3页
Commercial Research
关键词
利益相关者
公司治理
股东至上
stakeholder
corporate govermance
stockholder sovereignty