利益相关者收益最大化——基于企业契约论与企业责任观的碰撞与协调  

Benefits Maximization of Stakeholders——Based on the Collision and the Coordination between Enterprise Contract Theory and the Outlook of Corporate Responsibility

作　　者：袁奋强[1] 

机构地区：[1]中南财经政法大学会计学院,武汉430223

出　　处：《云南财经大学学报》2011年第5期138-144,共7页Journal of Yunnan University of Finance and Economics

摘　　要：企业契约论认为企业是依靠契约关系将资本聚集在一起,实现资本追逐利润的功能,企业只不过是形式上的主体,是一种法律的虚构,企业并不具备独立的人格,企业责任观认为应该将企业视为具有独立人格的组织,应该对企业从伦理学的视角去要求、约束和考量。企业不仅仅需服从法律规范的约束,而且还应该服从道德伦理的约束。利益相关者理论为有效解决企业契约论与企业责任观的悖论架起了一座桥梁,使利益相关者收益最大化成为企业实现微观价值和宏观价值的必须选择。Enterprise Contract Theory believes that corporations mainly depend on contractual relationship to accumulate capital and realize the function of capital chasing profits. Enterprise is only a formal subject and legal fiction, which has no independent personality. Corporate responsibility outlook believes that enterprises should be regarded as organizations with independent personalities, and we should require, constrain and assess enterprises from the perspective of ethics. Enterprises should not only be bound by legal norms, but also follow the moral and ethical constraints. Stakeholder theory builds a bridge on solving the paradox between Enterprise Contract Theory and the outlook of corporate responsibility. This makes the benefit maximization of stakeholders become the choice for enterprises to realize micro and macro values.

关 键 词：利益相关者 企业契约论 企业责任观 

分 类 号：F270[经济管理—企业管理]