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从股东至上到利益相关者价值最大化:一个研究文献综述
周翼翔,郝云宏1
浙江工商大学工商管理学院
摘要:
在企业发展的过程中,股东利益至上一直被认为是理所当然的事,也深深被主流企业理论所接受并构成其假设前提之一。然而随着企业社会责任问题的兴起和利益相关者理论的日益完善,该理论正越来越受到人们置疑,包含股东在内的所有利益相关者价值最大化似乎更能调和人们的疑问。但利益相关者理论也面临着许多问题和挑战,其弱点决定着它还并非是一个成熟的理论体系。
关键词:  股东至上  利益相关者  社会责任
DOI:
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基金项目:
From supreme shareholder to maximizing the value of stakeholder: a literature review
ZHOU Yi-xiang,HAO Yun-hong
Abstract:
In the process of enterprise development, the interests of shareholder above everything else have always been takero for granted, which is also deeply accepted by the mainstream enterprise theory and which constitutes one of its assumptions. However, with the rise of corporate social responsibility issues and the steady improvement of stakeholder theory, the theory is increasingly questioned by more and more people. The maximizing value of all stakeholders including shareholders is more likely to reconcile peoples doubt. But stakeholder theory is also faced with many problems and challenges, and its weaknesses determine that it is not a matural theoretical system.
Key words:  supreme shareholder  stakeholder  social responsibility
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