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企业的经营活动,受到包括资本提供者在内的全社会的委托,必须在经济社会的协调中最大效率地与各种生产要素结合,不能片面地追求一己利益,而要为整个社会履行社会责任。该文认为:传统的公司治理理论遵循“股东至上”的逻辑,而现代的公司治理中心不仅仅局限于股东,所有利益相关者都应拥有明确的公司控制权和收益权。利益相关者治理模式是公司长期发展演变的产物,在公司治理机制中引入利益相关者、考虑社会责任是公司治理的必然趋势。
The business activities of enterprises, which are entrusted by the whole society including capital providers, must be combined with various factors of production with maximum efficiency in the coordination of economy and society, one-sided interests can not be pursued unilaterally, and the social responsibility should be fulfilled for the entire society . The article argues that the traditional theory of corporate governance follows the logic of “shareholder supreme ”. However, the modern corporate governance center is not limited to shareholders. All stakeholders should have clear corporate control rights and profit-making rights. Stakeholder governance is the product of the long-term evolution of the company. It is an inevitable trend for corporate governance to introduce stakeholders and consider social responsibility.