利益相关者社会观与商业银行价值提升探讨  

Discussion on Social View of Stakeholders and the Enhancement of Commercial Banks’Value

作　　者：于晓黎[1] 纪建悦[1] 

机构地区：[1]中国海洋大学经济学院,山东青岛266071

出　　处：《金融发展研究》2009年第10期12-14,共3页Journal Of Financial Development Research

摘　　要：银行作为以资金为营运对象的特殊企业,其价值是由一系列的利益相关者投入专用性资本共同创造的,银行只有对其利益相关者的利益进行合理的满足,才能在长期中实现价值提升。本文从利益相关者基础理论出发,结合商业银行的特殊性,分析了商业银行的利益相关者做出的专用性投入对银行价值的影响情况,并在利益相关者视角下对我国商业银行的价值提升提出了建议性思路。Commercial bank is special enterprise with funds as operating object, whose value is created together by a series of specific capital investment of stakeholders; bank only reasonable satisfies its stakeholders＇ interests, it can be just realize the value enhancement in the long tenn. This paper analyzed the effects on commercial banks owing to stakeholders＇ dedicated inputs with the Stakeholder basic theory as well as combination of the special nature of the commercial banks, and made recommendations on commercial banks＇ value enhancement in our countrv based on the stakeholders＇ Perspective.

关 键 词：利益相关者 商业银行 价值提升 

分 类 号：F830[经济管理—金融学]