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利益相关者:企业持续发展的新理念 被引量:10

Stakeholder: the New Concept of Keeping Corporate Continuous Development
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摘要 综述国外利益相关者理论,对利益相关者价值最大化如何提高企业长期价值,促进企业持续发展的机理进行分析,并详细介绍西方企业通过利益相关者审核、审计管理确保利益相关者参与企业活动,实现利益相关者价值最大化的管理模式。 The author analyzes the mechanism how the maximization of stakeholder value increases the longterm value of a corporation and promotes its continuous development after summing up the stakeholder theory, and introduces the model of stakeholder audit management to guarantee the stakeholders participation in enterprise activities and the maximization of stakeholder value.
作者 吴玲
出处 《四川大学学报(哲学社会科学版)》 CSSCI 北大核心 2003年第5期5-8,共4页 Journal of Sichuan University:Philosophy and Social Science Edition
基金 国家自然科学基金资助项目:<中国企业综合评价理论方法与应用>(批准文号:70171020)
关键词 利益相关者 利益相关者价值最大化 利益相关者审计 stakeholder the maximization of stakeholder value stakeholder audit
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参考文献10

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二级参考文献6

  • 1Blair M.M.and Stout L.A.,Response to Peter C Kostant's Exit,Voice and Loyalty in the Course of Corporate Governance and Counsel's Changing role[J].Journal of Socio-Economics,1999,28(3):251-253.
  • 2Knut H.M.and Svein J.,From User-groups to Stakeholders?The Public Interest in Fisheries Management[J].Marine Policy,2001,25(4):281-292.
  • 3Michael J.P.and Jacquelyn A.O.,Exploratory Examination of Whether Marketers Includs Stakeholders in the Green New Product Development Process[J].Journal of Cleamer Production,1998,6(3-4):269-275.
  • 4Mitchell A.and Wood.Toward a Theory of Stakebolder Identification and Salienca:Defining the Principle of Who and What Really Counts[J].The Academy of Management Review,1997,22(4):853-886.
  • 5Thayer C.E.and Fine A.H.,Evaluation and Outcome Messurement in the Non-Profit Sector:Stakebolder Participation[J].Evaluation and Program Planning,2001,24(1):103-108.
  • 6Wheeler D.and Maria S.,Including the Stakeholders:The Business Cade[J].Long Range Planning,1998,31(2):201-210.

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