企业利益相关者理论研究现状与前瞻

Research situation and envision of stakeholder theory

利益相关者理论是企业理论发展的一种趋势。论文对利益相关者理论的早期思想、定义与分类进行了回顾;从企业伦理角度、企业社会责任角度、公司财务角度与公司治理角度对研究现状作了梳理,明确了核心利益相关者参与公司治理的可操作性;最后总结了现有研究的不足与未来研究趋势的预测。

Stakeholder theory is the trend of developing Theory of the Firm. Thesis reviewed stakeholder theory through its generation, definition, and classification; sorted current situation of research from the perspective of business ethics, corporate social responsibility point of view, the perspective of corporate finance and corporate governance pdint of view, defined it is operational that the core stakeholders participate in Corporate Governance; In the end, summed up the shortcomings of existing research and trends for future research.