利益相关者理论是在反思、批判传统企业理论基础上发展起来的,它强调企业不仅要对股东负责,还要承担对利益相关者的责任。利益相关者理论强化了企业承担社会责任的必要性,明确了企业社会责任的对象和范围,提供了衡量企业社会责任的有效方法,为企业社会责任管理提供了策略指导。 Stakeholder theory is based on the reflection and criticism of traditional business theory. It emphasizes that enterprises should not only be responsible to the shareholders, but also bear the responsibility to stakeholders. Stakeholder theory reinforces the necessity of undertaking social responsibility, clarifies the object and scope of corporate social responsibility, provides an effective measure of corporate social responsibility, and provides strategic guidance for corporate social responsibility management.