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利益相关者理论是公司治理研究的一项假设,但目前缺乏家族企业治理与利益相关者的研究。本文在已有研究的基础上,首先整理了利益相关者理论,提出利益相关者和家族企业的代际传承的关系;其后运用理论驱动型案例研究方法,有针对性地选取成功实行君主立宪制的大午集团作为研究对象,通过这个案例事实去验证和家族企业需要建立完善的基于利益相关者的公司治理结构,把部分的剩余所有权让渡给利益相关者,以实现企业的代际传承。
Stakeholder theory is a hypothesis of corporate governance research, but currently there is a lack of family firm governance and stakeholder research. Based on the existing researches, this paper first collated the theory of stakeholders and proposed the intergenerational transmission of stakeholders and family businesses. Then, using the theory-driven case study method, we targeted the successful implementation of constitutional monarchy. Dawu Group as a research object, through the facts of this case to verify and family businesses need to establish a sound corporate governance structure based on stakeholders, part of the remaining ownership transferred to stakeholders, in order to achieve the company’s intergenerational succession.