利益相关者理论基础上的企业绩效评估指标体系

【作者】 马媛媛；

【导师】 杨小卿；

【作者基本信息】 西北大学 ， 政治经济学， 2003， 硕士

【摘要】 利益相关者理论的基本论点是公司经营除要考虑股东利益外，还要考虑其他利益相关者的利益。本文旨在以利益相关者理论为基础，构建企业绩效评价指标体系，这一综合指标体系可以很好地体现各利益相关方的要求，这样，综合评价得分高的企业也是最大程度地实现各相关方均衡利益最大化的企业。 本文首先概述了绩效评估指标体系构建的基本原则；其次对利益相关者理论和股东利益最大化理论做出对比，指出利益相关者理论其实给我们提供了一种分析现代公司内部复杂利益关系的框架。公司的利益相关者将不同的资源以不同的方式投入公司，他们必然有各自的利益所在，其利益要求通过绩效评价体系得到传达和反映；再次，文章在利益相关者基础上构建了企业绩效评估综合指标体系，并提供了它的计量模型。最后，提供了一个实证分析的案例。更多还原

【Abstract】 Stakeholder theory argues that both the shareholder’ s interest and the stakeholder’ s interest should be taken into account in the course of enterprise operation. This paper aims to construct a set of performance evaluation index system based on stakeholder theory so that the stakeholder’ s interest can be well reflected . In this way, the enterprise with the most favorable evaluation result is the one which reaches the maximum balance of interests among all correlated partners.Firstly, the paper summarizes the basic principles of constructing performance evaluation index system. Secondly, It makes a comparison between stakeholder theory and shareholder theory. It points out that stakeholder theory has provided a framework to analyse the internal complicated interest relationships within contemporary enterprises. Since the stakeholders invest different resources into enterprise, they definitely possess interests in the enterprise. Their interest claims are expressed through performance evaluation system. Thirdly, a performance evaluation index system constructed on the base of stakeholder theory is offered along with its measuring model. Finally, an empirical study case is presented.更多还原