摘要
本文的研究思路是,以利益相关者理论为基础,突破传统股东利益最大化财务战略目标的局限性,辨析各利益相关者的利益诉求,从而揭示各利益相关者的利益冲突的内在根源和主要表现形式,寻求实现利益相关者的利益制衡的有效路径。本研究既为补充和完善利益相关者共同治理理论做出了有益探索,同时也为利益相关者理论应用于我国企业治理和管理实践提供了一种现实指导。
This paper is based on the stakeholder theory,breakthrough the limitation of traditional shareholders interest maximization financial strategic objectives,analyzes the interest demand of various stakeholders,reveals the internal reasons and main performance of the interest conflict among stakeholders,and seeks the effective ways to achieve the interest balance of stakeholders.This paper makes the useful exploration to supply and improve the co-governance theory of stakeholders as well as provides a realistic guidance for our corporate governance and management practice to which the stakeholder theory is applied.
出处
《兰州商学院学报》
2013年第4期80-87,共8页
Journal of Lanzhou Commercial College
基金
福建省社会科学规划立项2013年度项目"企业利益相关者的利益博弈分析"
关键词
利益相关者理论
公司治理
利益博弈
stakeholder theory
corporate governance
interest game