作为一个较为成型的理论,利益相关者理论产生于20世纪60年代,它是在对美、英等国奉行“股东至上”的企业治理实践的质疑中逐渐发展起来的。“股东至上”的企业治理模式,强调股东是企业的真正所有者,企业运行必须并且仅仅为股东的利润最大化服务。从狭义的角度来看利益相关者,指对企业来说存在这样一些利益群体,如果没有他们的支持,企业就无法生存。近年来,国 As a well-formed theory, the theory of stakeholder emerged in the 1960s. It developed gradually in the question of the corporate governance practice of “shareholder supreme” in the United States and Britain. “Shareholder supreme ” model of corporate governance, emphasizing that shareholders are the true owners of enterprises, and that the operation of enterprises must and only serves to maximize the profit of shareholders. In a narrow sense, stakeholders mean that there are such interest groups for the enterprise, and the enterprise can not survive without their support. In recent years, the country