企业利益相关者的利益关系:冲突还是融合  

Relationships between Firms' Stakeholders:Conflictive or Consistent

作　　者：杜兴强[1] 雷宇[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《山西财经大学学报》2009年第6期59-65,共7页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金项目"会计准则;会计信息质量与会计信息的契约有用性研究"(07CJY010);教育部2004年首届新世纪优秀人才项目(04-NCET-0596)

摘　　要：以我国上市公司为样本,采用相关系数和回归分析的方法,描述了企业六类利益相关者的财务利益关系。结果显示,利益相关者的利益关系基本不存在冲突,大部分利益相关者的利益是一致的,并且股东与其他多数利益相关者的利益关系不显著。Knowing the relationships between stakeholders of firms in the real world can help us understand and judge the firms more clearly. It can also provide the real- world basis for the firm theory. Based on the sample of the listed companies in our country and using correlation and regression analysis methods, this paper describes the relationships between the financial interests of six kinds of stakeholders of the finns. The results confirm that their interests are not conflictive on the whole and most of their interests are consistent. But the relationships between the interests of shareholders and the interests of other stakeholders are not significant.

关 键 词：利益相关者 利益关系 相关系数 回归分析 

分 类 号：F270[经济管理—企业管理] F224.0[经济管理—国民经济]