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商业模式影响企业财务绩效的传导机理——基于利益相关者理论的解释框架

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摘要 虽然关于商业模式的内涵及与财务绩效的关系已成为理论界研究的焦点,但关于商业模式影响财务绩效的机理研究仍较为有限.因此,文章以商业模式是利益相关者的交易结构和"魏朱六要素商业模型"为理论基础,借鉴利益相关者理论、博弈理论和共生理论,提出利益相关者首先对商业模式的认同,愿意参与其中,进而引发多元资本投入,多元资本的质量支持和共生支持创造出商业模式的整体业绩,然后利益相关者之间根据之前达成的契约进行利益的划分,最终表现为各自的财务绩效.
作者 张丽
出处 《中国经贸》 2015年第17期174-175,共2页 China Global Business
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