利益相关者导向下企业经营绩效评价的理论基础

Toward the Theoretical Basis of Performance Assessment with Stakeholder Orientation

本文从企业的性质、目标和行为的关系入手,借鉴资源依赖理论并对其进一步深化,将企业经营活动归结为要素转化资本、资本转化为产出的两阶段过程,即"利益相关者要素——企业资本——企业产出",提出了利益相关者导向下基于价值创造的企业实体理论,为企业绩效评价研究建立了一个可供借鉴的新的理论基础,进而分析了企业经营绩效评价的三维结构。

This article proposes a two step process of business activities,i.e.'stakeholder factors-corporate capital-corporate output'.We put forward a value-creation-based theory with stakeholder orientation which can be referred as a new theoretical basis for corporate performance assessment.We then analyze the three dimension structure of corporate performance assessment.