摘要
"利益相关者"理论描述了企业同其他社会主体的联系,却没有看清各种不同关系的实质,以它作为诉求企业所有权的根据,混淆了不同的产权主体和产权客体,颠倒了所有权与契约关系的地位和作用,分不清不同经济关系的处理原则,在产权理论上产生一系列错误。另一方面,它指出企业不可能离开社会的支持,必须处理好同其他社会主体,特别是企业职工的关系,为改善企业的经营管理,树立企业的社会责任感,构建正常的市场关系,作出有益的启示。但是,社会主义公有制内部的利益关系已经大大超越了在资本主义土壤产生的"利益相关者"理论所涉及的内容。只有它才是构建社会主义和谐社会的可靠基础。以社会主义关系及其形成的思维去论证"利益相关者"理论,或者以这种理论去解释和处理社会主义公有制的内部关系,都是不可取的。
The＂stakeholder＂ theory describes the relation between enterprises and other social bodies, but it has not made clear the nature of various relations. If we consider it as the evidence for defining enterprise ownership, we＇ ll confound the subjects and objects of all kinds of property rights, reverse the statuses and roles of ownership and contract relationship, and be confused about the principle for dealing with specific economic relationship, which may lead to series of misunderstanding on property right theory. Alternatively, the stakeholder theory points out that enterprises depend on social support; they ought to deal with the relationship with other social bodies, especially the employees, in a proper way; and that they should give beneficial implication by improving management, having social sense of responsibility, and establishing normal market relationship. However, the interests inside socialist public ownership, which are the reliable foundation for constructing harmonious socialist society, have been far beyond the context of the＂stakeholder＂ theory based on capitalism. It is ridiculous to prove the ＂stakeholder＂ theory by socialist relationship and its formation mechanism or to explain and deal with the inner relations inside socialist public ownership aceording to the theory.
出处
《经济学家》
CSSCI
北大核心
2007年第6期22-29,共8页
Economist
关键词
利益相关者
企业产权关系
社会责任观
企业
Stakeholder, Enterprise property relationship, Social sense of responsibility, Enterprises
