【作者】 张兆国； 张庆； 何威风；

【Author】 Zhang Zhaoguo

【机构】 华中科技大学管理学院； 湖北经济学院；

【摘要】 长期以来,人们研究企业所有权安排的基本思路是"股东至上"逻辑。然而,在现代市场经济条件下, 随着企业对人力资本和外部资源的日益重视以及世界各国对企业的社会责任和各利益相关者在企业治理中的作用越来越关注,"股东至上"逻辑受到了愈益强烈的挑战,利益相关者理论已成为企业治理理论的重要组成部分。本文着重运用利益相关者理论对企业财权安排的基本前提、客观基础、主要特征和实现机制等基础性问题进行了研究,以期拓展企业治理理论的研究领域和应用价值。更多还原

【Abstract】 For the past few years,researching on the corporate property arrangement is following the logic of"Shareholder Uppermost".However,under the circumstances of current market economy,companies attach more and more importance to labors and external resources,the role of stakeholders in the corporate governance and the social responsibility that companies should take attract increasing attentions from society.Thus,the logic of"Shareholder Uppermost"has faced more and more challenges;and the stakeholder theory has already been the essential part of modem corporate governance theory.According to the stakeholder theory,this paper researches on the several basic theory,such as the basic prerequisite of corporate property arrangement,objective foundation of corporate property arrangement,main characteristics of corporate property arrangement and realizing mechanism of corporate property arrangement,etc.This will extend the research range and application value of the corporate governance theory.更多还原