企业利益相关者是指企业在发展和运行中与之利益相关并相互影响的各主体。因此,企业利益相关者对企业的生存和发展起着重要的作用。就我国而言,对企业利益相关者的认识,经历了一个长期的过程,并随着经济体制改革的进程而在不断地发展和变化。就我国目前情况而言,企业利益相关者就其涉及的范围,可以分为企业内部的利益相关者和企业外部的利益相关者。我国法律区分不同的利益相关者 Enterprise stakeholders refers to the development and operation of enterprises in the interest and influence of the various subjects. Therefore, enterprise stakeholders play an important role in the survival and development of enterprises. For our part, our understanding of business stakeholders has undergone a long-term process and is continually evolving and changing with the process of economic restructuring. As far as China’s current situation is concerned, the scope of the stakeholders involved in the enterprise can be divided into stakeholders within the enterprise and stakeholders outside the enterprise. Our law differentiates between different stakeholders