利益相关者利益保护效果评价体系研究——以有色金属类企业为例

Research on the Evaluation System of Stakeholders' Interest Protection Effect——based on the Data of Nonferrous Metal Enterprises

现有文献对以利益相关者为价值取向的企业利益相关者利益保护效果评价进行了研究,但存在不足之处。为了克服这些不足,可以采用主观评价和客观分析相结合的方法加以改进。通过对有色金属类企业利益相关者的界定和利益要求分析,设计一个有色金属类企业利益相关者利益保护效果评价指标体系和综合评价模型。该评价体系对2007年40家有色金属类上市公司进行综合评价的结果支持了本文的研究假设。

The existing literature provides a review of stakeholders and their interest requirements and interest protection effect evaluation, but has its limitation. To overcome such limitation we can combine the subjective evaluation and the objective analysis approaches to further improve the evaluation effect. We can define stakeholders and their interest requirements in nonferrous metal enterprises and then design an index system and a compressive evaluation category, which is used to analyze the data of 40 nonferrous metal listed companies in 2007. The finding confirms the research hypothesis of this paper.