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利益相关者理论的兴起给股东理论带来了很大冲击,该理论认为存在诸多利益相关者,它们结成利益共同体从而影响企业的发展。但由于不同的利益相关者在企业投入的资本与承担的风险不同,对企业的贡献与影响有所差异,因此在企业中的地位并非完全等同,企业应该对诸多利益相关者进行优先性排序,按照利益相关者的不同贡献合理分配它们应得的企业控制权与剩余分配权。企业以利益相关者对企业的资本投入与风险担当为标准,结合利益相关者与企业联系的密切程度,将诸多利益相关者依次分为核心利益相关者、重要利益相关者和次要利益相关者,形成了差序结构。对利益相关者进行优先性排序,不仅体现了企业的分配正义,也可以实现企业的有效治理和持续发展。
The rise of stakeholder theory has brought a great impact on the theory of shareholders, the theory that there are many stakeholders, they form a community of interests and thus affect the development of enterprises. However, because different stakeholders invest different capital and risk in the enterprise, their contribution and influence to the enterprise are different. Therefore, their position in the enterprise is not completely equal. Enterprises should prioritize many stakeholders, In accordance with the different contributions of stakeholders, they should reasonably distribute the corporate control rights and the residual distribution rights that they deserve. Enterprises take the stakeholder’s capital investment and risk as the standard. According to the close relationship between the stakeholders and the enterprises, many stakeholders are divided into the core stakeholders, the important stakeholders and the secondary stakeholders , Formed a difference order structure. Prioritizing stakeholders not only reflects the distribution justice of enterprises, but also can realize the effective governance and sustainable development of enterprises.