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利益相关者理论从最初的战略观点不断演进,现已经成为当前管理学文献中的热点议题;利益相关者管理也已经被越来越多的市场导向的组织采纳,因此实践对理论指导的需求也更显迫切。但利益相关者理论的发展尚不成熟,利益相关者的定义、分类对实践的指导能力都略显薄弱。本文认为,这一现实主要源于两个方面:在利益相关者界定中企业边界模糊;利益相关者分类中忽略了治理机制。因此,本文首先在利益相关者界定中厘清企业实体,其次根据治理机制的不同划分利益相关者层次,最后在利益相关者层次模型分析的基础上阐述企业价值创造机制。本文进一步丰富利益相关者理论,同时提升理论对实践的指导作用。
Stakeholder theory has evolved from the original strategic point of view and has now become a hot topic in the current management literature. Stakeholder management has also been adopted by more and more market-oriented organizations. Therefore, the demand for theoretical guidance More urgent. However, the development of stakeholder theory is not yet mature, and the definition and classification of stakeholders are slightly weaker than the guiding ability of practice. This paper argues that this reality stems mainly from two aspects: the definition of stakeholder boundaries in the enterprise ambiguity; stakeholder classification ignored the governance mechanism. Therefore, this paper first clarifies the business entity in the definition of stakeholder, secondly divides the stakeholder level according to the different governance mechanisms, and finally elaborates the enterprise value creation mechanism on the basis of stakeholder level model analysis. This article further enriches stakeholder theory and at the same time enhances the guiding role of theory in practice.