【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。虽然在过去的30多年间利益相关者理论取得了迅速的发展,但迄今为止,它还不是一个非常完善的理论,无论在理论上,还是在实践中都存在着这样或那样的缺陷。作为一种重要理论,它没有形成一个严密的理论体系;作为一种学术观点,它缺乏实证研究;作为一种反对意见,它不能完全证明自己的正确性和合理性;作为一种实践论,它缺乏可操作性;作为一种对立理论,它既没有彻底推翻"股东至上主义",也没有取代"股东至上主义"的主流学说地位,在与主流企业理论的较量中,它始终处于非主流地位。更多还原

【Abstract】 The stakeholder theory produces and develops in the critique and question on the theory of mainstream business.While in the past 30 years the stakeholder theory has made rapid development,but so far,it is not a very perfect theory.There still exist some defects whether in theory or in practice.As an important theory,it does not form a strict theoretical system.From an academic point of view,it lacks empirical research.As far as an objection is concerned,it can not fully prove its correctness and rationality.As a practice theory,it lacks operability.As an appositive theory,it dose not completely overthrow the shareholder-oriented theory and replace its status of mainstream theory.In the contest with the mainstream theory,it remains non-mainstream status.更多还原