论利益相关者理论与我国公司治理结构的完善  

On Stakeholder Theory and the Improvement of Corporate Governance in Our Country

作　　者：彭真明[1] 江华[1] 

机构地区：[1]华中师范大学法律系,湖北武汉430079

出　　处：《甘肃政法学院学报》2007年第1期45-50,共6页Journal of Gansu Political Science and Law Institute

摘　　要：利益相关者理论强调公司不仅仅追求股东利益的最大化,还应当关注其他利益相关者的利益;它集中体现了对公司本质的新认识、对人力资本价值的重视,符合经济民主化的要求,对完善我国公司治理结构具有重要的借鉴意义。公司应当推行职工参与制度,有效吸收职工参与公司内部治理;作为主债权人的银行应该有限地参与公司内部治理;但供应商、消费者、社区与政府却不宜介入公司的内部治理。Stakeholder theory emphasizes that the corporation should not only pursue the maximum of the stakeholders＂ benefit, but also pay attention to the stakeholders＂ benefit. The theory reflects the new opinion about the corporation＇s essence and attaches importance to the value of the human resources, which conform to the economic democracy. The theory is useful for the improvement of corporate governance in our country. The employers should be entitled to take part in the interior corporate governance. The banks as the creditors should partly take part in corporate governance. But the suppliers, consumers, communities and the governments should not take part in it.

关 键 词：利益相关者 人力责本 经济民主 公司治理 

分 类 号：D922.29[政治法律—经济法学]