基于利益相关者理论的企业绩效评价指标体系

Evaluation Index System of Enterprise Performance Based on Stakeholders Theory

相对于传统的股东价值最大化评价体系,基于利益相关者理论的绩效评价体系能够更全面地衡量企业绩效。阐述了企业利益相关各方对企业绩效评价的关注重点,逐项分析这些关注点的重要性,提出基于利益相关者理论的企业绩效评价指标体系,尝试探讨不同行业和市场环境下的企业绩效评价指标差异。

Compared with the traditional evaluation system of maximizing shareholders＇ value, the performance evaluation system based on stakeholder theory can measure business performance more comprehensively. This paper expounds thekey points of enterpriseperformance from different related aspects, analyzes the importance of these concerns item by item, and puts forward the evaluation index system based on stakeholder theory to explore thedifferences of the enterprise performance evaluation index in different industries and market environments.