基于利益相关者理论视角对我国高校若干支出行为的解释  

A Stakeholder Analysis of Behaviours of Chinese Higher Education Institutions

作　　者：王守军[1] 

机构地区：[1]清华大学财务处,北京100084

出　　处：《清华大学教育研究》2008年第5期93-100,共8页Tsinghua Journal of Education

摘　　要：本文从利益相关者理论的视角出发,尝试建立一个利益均衡模型来描述和解释我国高校支出特征及其影响机制。高校支出行为受到包括高校管理者在内的各类利益相关者的影响,利益相关者在一定的制度环境下形成特定的利益结构,利益结构影响学校的行动选择,从而形成学校支出特征。进一步说,我国高校支出行为的改进应该从调整高校所面临的利益结构开始,使各利益相关者更为关注高校的全面健康可持续发展。Based on the stakeholder theory, this study proposes a theoretical framework called Power Balance Model to describe and explain the characteristics of expenditure and their working mechanisms in higher education institutions （HEIs） in China. According to this model, expending behaviours of HEIs are influenced by its stakeholders （including administrators in HEIs）. Under certain institutional circumstances, these stakeholders, have formed special interest structures that can influence expending behaviour selection of HEIs and finally result in those expenditure characteristics.

关 键 词：高校 支出 成本动因 组织行为 利益相关者 

分 类 号：G647[文化科学—高等教育学]