利益相关者理论与主流企业理论的分歧与评析  

Divergences Between the Stakeholder Theory and the Mainstream Business Theory:Comments and Analyses

作　　者：刘利[1] 

机构地区：[1]四川大学工商管理学院,四川成都610064

出　　处：《南京农业大学学报（社会科学版）》2008年第3期22-29,共8页Journal of Nanjing Agricultural University(Social Sciences Edition)

摘　　要：利益相关者理论是在对主流企业理论的质疑和批判中产生和发展起来的,它与主流企业理论有着天然的分歧和差异,两种理论都不是十分完善的理论,都存在这样或那样的问题。两种理论各有所长,各有可取之处,不存在孰优孰劣的问题。两种理论的运用都是有效的制度安排,都是基于各国、各地区经济、社会和文化等方面的差异以及历史传统和发展水平的不同所作出的合理选择。The stakeholder theory was conceived and flourished in the debates and criticisms on the mainstream business theory, and there are natural divergences and differences between the two; however, the comments and analyses on the divergences between the two theories show that the two theories have their merits and defects respectively, neither of which is perfect. It is not a question of which is better or worse. The applications of both are effective system arrangements and both are rational choices based on the differences between countries or regions regarding economies, societies, cultures, historical traditions and different levels of development.

关 键 词：利益相关者理论 股东至上理论 公司治理模式 

分 类 号：F270[经济管理—企业管理]