摘要
自20世纪80年代以来,利益相关者理论有了很大的发展,利益相关者理论经历了社会责任观、道德伦理观、战略管理观到契约理论观的演化,传统利益相关者理论以股权至上为基础研究了利益相关者与企业的利益关系,没有从这种利益关系的深层次揭示利益相关者与企业的投资关系,忽略了利益相关者利益关系背后的投资基础和动机。文章从利益相关者的特有资本投资和利益索取的角度阐释了利益相关者出于利益的动机而进行各种特有资本投资形成的企业本质以及利益相关者与企业的投资收益关系,并构建了五种不同利益相关者的投资收益概念模型,以更为清晰的注解利益相关者与企业的投资收益关系,从利益相关者的投资收益视角阐释了企业契约理论。
Since 1980s, the Stakeholder Theory has greatly developed, the Stakeholder Theory has been evolved from social responsihility view, moral ethics, strategic management to the concept of contract theory. The traditional Stakeholder Theory based on equity supreme studies interest relationship between firm with stakeholders, not deeply reveal investment relationship from stakeholders, and ignores the investment basis and motivation behind the interests relationship of stakeholders, enterprise＇s stakeholder interests. Based on stakeholders special capital investment and earnings claims, this article explains the nature of firm that stakeholders invest special capital for the motivation of earnings and the relationship with investment and benefits of stakeholders, puts forward the five different stakeholders conceptual model to more clear annotations the relationship with investment and benefits of stakeholders, and interprets the contract theory of the investment earnings perspective explains.
出处
《华东经济管理》
CSSCI
2012年第1期92-97,共6页
East China Economic Management
基金
国家社科基金项目(11BGL017)
关键词
利益相关者
投资
收益
概念模型
stakeholders
investment
interest
concept model
