企业核心利益相关者利益要求实证分析

尽管利益要求存在显著差异,但不同企业核心利益相关者群体关注企业长期生存和发展的利益取向是一致的;共同的利益目标能减少治理成本,提高治理主体的收益,使核心利益相关者共同治理模式在企业实践中具有可操作性。     

基于利益相关者理论的企业绩效评价研究

企业绩效评价越来越多地关注利益相关者的需求，为了综合反应企业的“社会人”以及“现实企业”的责任，随着利益相关者理论本身的不断发展，关于企业绩效评价的研究也必将深入。其中，在科学界定和分类利益相关者的基础上，关注利益相关者的利益要求及其实现方式，进而从不同的利益相关者的视角来剖析企业绩效的各个层面的方法尤其值得我们给予特别的关注。     

利益相关者理论的缺陷与未来研究方向

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。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。作为一种重要的理论体系,它未来的研究必将致力于自身理论体系的完善,从而使自己具有更大的吸引力。     

企业的利益相关者理论综述与启示

企业的利益相关者(下称利益相关者)理论研究在我国已有10年左右的时间,逐渐引起人们的关注。在综合以往研究成果基础上,将这一研究引向深入,对经济理论和管理理论的发展都有意义。     

直面现实的企业利益相关者理论——评《企业的利益相关者理论及其应用》

杨瑞龙与周业安合著的《企业的利益相关者理论及其应用》(以下简称《应用》,经济科学出版社2000年版)采取直面现实的研究方法,把主流的企业理论与利益相关者理论     

利益相关者理论综述研究

本文通过提出利益相关者理论是否仅仅只是提高企业绩效的手段、仅仅只是为了实现股东利益最大化的目标而对主流企业理论的一种调整和改进的疑问,对利益相关者理论进行了探讨.通过与主流企业理论进行对比,从企业的本质和企业的目标两个方面对利益相关者理论进行深入的阐述,并指出利益相关者理论是在经济发展、人力资本不断升值的推动下发展起来的,是企业理论的一种发展趋势,而不仅仅是提高企业绩效的工具.最后通过分析利益相关者的优劣势,大胆推断该理论的应用趋势为核心相关者管理.     

利益相关者理论在中国的实证研究基础

利益相关者理论日益在管理学科、企业伦理学、法学和社会学等领域得到众多学者的关注，在理论框架、研究传统等方面均有了较深入的探讨。但在实证研究方面，该理论仍显薄弱。特别是利益相关者理论对企业利益相关者的识别、权重研究、企业与其利益相关者的关系，及如何评价企业的利益相关者关系管理等方面，还需要进一步的研究。我国的理论界和管理部门已开始重视企业的利益相关者问题，但利益相关者理论在我国的实证研究需要有前期的基础研究。     

探寻利益相关者理论的产生与发展

利益相关者理论产生于20世纪60年代,是在对以股东利益最大化为目标的“股东至上”公司治理实践的质疑中逐步发展起来的。目前,理论界一种认为股东是企业所有者,股东享有企业剩余索取权与剩余控制权,即股东中心理论;一种认为企业是利益相关者的企业,包括股东在内的所有利益相关者都应拥有企业所有权,即利益相关者理论。本文从利益相关者界定、利益相关者理论运用及发展趋势等问题对其进行综述。     

利益相关者理论与企业社会责任研究——一种理论研究路径的分析与评价

企业社会责任是国内外理论界和实务界普遍关注的热点问题。在企业社会责任研究中,学者们形成了多种理论研究路径,利益相关者理论就是其中重要的一种。不可否认,利益相关者理论对于企业社会责任的研究具有重要的理论价值和学术意义,但同时也存在一些不足和缺陷。因此,对利益相关者理论在企业社会责任研究中的学术价值进行分析和评价,将有助于进一步推进企业社会责任的学术研究。     

正确认识利益相关论者的企业产权和社会责任观

"利益相关者"理论描述了企业同其他社会主体的联系,却没有看清各种不同关系的实质,以它作为诉求企业所有权的根据,混淆了不同的产权主体和产权客体,颠倒了所有权与契约关系的地位和作用,分不清不同经济关系的处理原则,在产权理论上产生一系列错误.另一方面,它指出企业不可能离开社会的支持,必须处理好同其他社会主体,特别是企业职工的关系,为改善企业的经营管理,树立企业的社会责任感,构建正常的市场关系,作出有益的启示.但是,社会主义公有制内部的利益关系已经大大超越了在资本主义土壤产生的"利益相关者"理论所涉及的内容.只有它才是构建社会主义和谐社会的可靠基础.以社会主义关系及其形成的思维去论证"利益相关者"理论,或者以这种理论去解释和处理社会主义公有制的内部关系,都是不可取的.     

企业“四高人才”流失的原因及对策分析——建立基于利益相关者合作基础上的共同治理结构

“四高人才”是掌握企业的重要资源、核心技术并拥有绝对权利的核心员工,也是企业重要的利益相关者。由于其自身的稀缺性,这四类人才在企业中的流失现象非常严重并且给企业造成了毁灭性的打击。建立在利益相关者合作基础之上的共同治理结构是现代企业的一种科学治理方式,它能够汇集各类优秀人才的智慧,使之为企业的发展而奋斗。共同治理结构本身就是留住“四高人才”的一种有效方法,同时为了实现这种治理结构还需要其他相关的对策措施进行配合。     

The repertory grid to unfold conflicting positions: The case of a stakeholder dialogue on prospects for hydrogen

In this article we share our experience with the application of the repertory grid method, and we demonstrate that this is an appropriate method to scrutinize complex issues and to structure stakeholder dialogues on these issues. Repertory grid originates from construct psychology and has gradually gained ground in other domains as well, such as policy analysis. We used repertory grid to articulate, stakeholders' conceptions of the prospects for hydrogen (H₂). The aim was to highlight not only the mainstream notions of hydrogen but also conceptions that gain less prominence in the hydrogen discourse. Repertory grid was applied in a computerized fashion, with twenty-four stakeholders. During the grid exercise, the stakeholders systematically compared ten different hydrogen visions, which led to a variety of characteristics (‘constructs’) that they used to distinguish and rank the visions. The data were analyzed by means of a frequency analysis and a HOMALS analysis. The analyses demonstrate that repertory grid has been an appropriate method to structure the hydrogen dialogue in three ways: (1) it elicited the full range of concepts that stakeholders used to evaluate hydrogen options; not only the mainstream options and conceptions but also those who are in the margins of the discourse, (2) it identified the most salient hydrogen visions to be explored further in the dialogue, and (3) it helped to form dialogue groups according to these visions. We have also seen that, although repertory grid is well able to prepare for a dialogue process, to make optimal use of the results of repertory grid a genuine deliberation about the marginal positions and conceptions needs to be ensured, even if the powerful actors (who adhere to the mainstream conceptions) are not in favor of this.     

Learning and stakeholder participation in transition processes towards sustainability: Methodological considerations

Global environmental change problems due to their unstructured characteristics, being marked by great uncertainties and a big number of stakeholders, prove to be too difficult to solve in a traditional way alone. They call for a more proactive approach. One of them advocates systems change driven by technological innovations accompanied by institutional and sociocultural transformations. Transition management is a new policy strategy based on this philosophy. It has recently emerged in the Netherlands and has been adopted by the Dutch government as a relevant framework for shaping its policy towards sustainability. The transition management writings emphasise the importance of ‘learning’ in the process of induced change towards sustainability. Although this can indeed be quite a significant means for inducing change, the literature on transition management is not explicit enough about the methodological organisation of the learning process. Since transition management has become an important approach in the Netherlands, we consider it relevant to deploy some learning insights and experience gained in the Dutch Climate OptiOns for the Long-term (COOL) project to analyse and improve the process of transition management. In particular, we look into the first two steps of transition management, i.e., organising a transition arena and making visions.     

Corporate performance implications of extended stakeholder management: New insights on mediation and moderation effects

This paper looks at the extent to which stakeholder pressure is related to the integration of management practices within the firm and at the link of integration with self-reported economic and environmental performance as an outcome variable. It specifically analyses possible mediation and moderation effects through multiple-group AMOS comparing subsamples. As concerns integration, a strong mediation effect is established. As far as country location is concerned, the results show a moderating effect on the paths of integration and internal stakeholder groups and on the paths of integration with, respectively, efficiency, image, risk (as economic performance variables) as well as emissions and inputs (as environmental performance variables). It also shows a negative moderator effect of age on the relationship between integration and inputs and that profitability has a positive moderator effect on the relationship between the pressure from public actors and integration.     

CAS理论视角:财务核心能力系统演化过程探析

财务核心能力在企业发展过程中呈现动态性。本文运用CAS理论对财务核心能力系统的演化过程进行分析,确定了财务核心能力系统是一个复杂适应系统,根据CAS理论原理建立财务核心能力系统演化过程模型,并将该过程分为确定主体、主体个体演化以及系统整体演化三个阶段。     

利益相关者满足与企业财务绩效的相关性研究——基于我国家电上市公司面板数据的实证研究

本文分析了影响利益相关者对企业进行专用性投入进而影响企业财务绩效的因素,指出企业对利益相关者的合理满足是实现企业财务绩效最优化的关键所在;选取代表各利益相关者满足程度和企业财务绩效的指标,采用面板数据模型对我国家电上市公司数据进行实证分析。结果表明:利益相关者满足与企业财务绩效之间存在着显著的相关性。     

高管利益相关者导向与下属行为之间关系的实证分析

在全球化背景下,“可持续发展”理念日益普及,“双碳”目标、共同富裕等国策对企业经营提出新要求。利益相关者对企业经营和发展起到愈发关键的作用,继而对当下企业领导者们的认知和领导方式产生重要影响。过去研究关注利益相关者导向对企业绩效的影响机制,而对个体层面的机制研究相对匮乏。基于社会学习理论,以63名企业高层管理者与225名直接下级的匹配样本,探讨企业高管的利益相关者导向如何影响下属行为。研究结果表明:企业高管利益相关者导向能够通过激发下级管理者的亲社会动机,从而促使下属表现出责任型领导行为和责任式创新行为;感知领导真实性调节了利益相关者导向与下属亲社会动机的关系、以及利益相关者导向通过下属亲社会动机对下属责任型领导行为及责任式创新的间接影响。     

Keynes,Ricardo and the classical theory of interest

Keynes made harsh and repeated attacks on the work of Ricardo, blaming him particulary for what Keynes called the ‘classical theory’ of interest. Garegnani and others argue that Keynes' criticisms of the classical theory of interest apply to later neoclassical writers, but not to Ricardo. This paper re-examines Keynes' criticisms. It argues that Keynes attacked Ricardoapos;s theory of interest despite his awareness that Ricardo did not hold the ‘classical theory’. Moreover, Keynes not only expressed sympathy for Ricardo's understanding of interest, but his criticisms which do apply to Ricardo do not address Ricardo's theory of interest.