股东价值优先“被认为是美国企业区别与欧洲和日本企业的一个主要特征：欧日企业更强调的是相关利益者，包括雇员、供应商、主要客户以及所在社区等群体的价值，例如德国的公司发展了分别由所有者-股东和雇员等组成的双重董事会的治理架构，以平衡双方的利益；日本则发展了终身 Shareholder value ”is considered a major feature of the difference between US companies and European and Japanese companies: the emphasis of European and Japanese companies is on the value of stakeholders, including employees, suppliers, major customers and communities in which they live, such as Germany Developed a dual board of directors governance structure that consisted of owners, shareholders and employees, respectively, to balance the interests of both parties and Japan to develop a lifelong