摘要
利益相关者理论表明企业是多方要素提供者的利益关系平台,企业经营绩效评价是一个群体评价过程。本文深入分析了企业经营绩效群体评价的作用路径以及评价过程中的权力分配,认为除了正式治理结构之外,非正式治理结构也是利益相关者评价企业经营绩效的重要渠道;利益相关者所拥有资源的专用性、不可替代性与隐性等三大特征影响了他们在评价企业经营绩效、控制企业经营行为上的话语权。最后,本文提出了未来研究的两个重要方向。
The theory of stakeholder argued that the firm was a nexus of contracts of many stakeholders, and that the evaluation of firm operational performance was a collective evaluation. We analyzed the evaluative paths and power distribution in the process of stakeholders＇performance evaluation. Then we argued that besides formal governmental structure, informal governmental structure was an important evaluative path, and that the three characters of stakeholders resource decided the power distribution of control and the evaluation of firm operational performance, which included the firm specific, nonreplicable and tacit characters. At last, two important research directions were provided further.
出处
《浙江工商大学学报》
2008年第5期73-77,共5页
Journal of Zhejiang Gongshang University
基金
国家自然科学基金项目(70472076)
关键词
利益相关者
群体评价
经营绩效
stakeholder
collective evaluation
operational performance
