利益相关者理论下的公司监督理论

The Study of Company Supervision Theory under the Interest Related Person Theory

传统公司理论的监督权基本上只赋予股东,而公司各利益相关者如果不能充分行使监督权,其利益就很难得到保障,而利益相关者理论主张寻求一种利益的均衡,要求公司的治理主体扩大到包括股东在内的各利益相关者。从利益相关者理论视角对比研究了公司监督理论与传统的"股东至上"理论之不同。

The interest related person theory stands for the seeking for a kind of interest balance, and this theory claims that the body of company's management extends to cover all interest related person including shareholders. Thus, the company supervision theory is different from the traditional "the authority of the shareholder" theory. The supervisory right in traditional company theory is only entitled basically to the shareholder. And if all interest related person in the company can not fully exercise the supervisory right, their interest can hardly be protected. This paper investigates this problem under the view of the interest related person theory.