摘要
随着现代企业利益关系多元化,利益相关者问题已成为企业治理安排中不可或缺的要素。本文通过紫金矿业案例分析,探索核心利益相关者的利益要求。分析表明,不同核心利益相关者群体,其利益要求以及要求的重视程度存在显著差异;核心股东更为关注企业的生存与发展能力,管理者和员工注重薪酬水平;但他们关注企业经济利益、长期生存与可持续性发展的基本利益取向一致。进一步的因子分析表明,管理者的利益要求可划归九类。不同核心利益相关者群体的利益要求实现程度存在差异,核心股东、高层管理者和中层管理者是充分实现型核心利益相关者,员工和基层管理者是尚未实现型核心利益相关者。
With the pluralism of modern enterprise interest relation, the stakeholders have beenindispensable key element of corporate governance. This paper try to research interest requirement of core stakeholders of enterprise through studying on Zijin Mining Group Co., Ltd. The conclusion of normative analysis is that the interest requirement of core stakeholders and their following with interest extent are complicated and different. Although the core shareholders pay attention to how the enterprise keep existing and developing. Managers and employees pay attention to income, they all pay attention to enterprise economic benefit and hope their enterprise keep existing and developing. Different core stakeholders' interest requirement and their realization extent are different. The interest requirement of core shareholders, high-ranking managers middle-ranking managers have been realized fully, but the interest requirement of low-ranking managers and employees have not been realized fully.
出处
《中国工业经济》
CSSCI
北大核心
2007年第8期122-128,共7页
China Industrial Economics
关键词
核心利益相关者
利益要求
利益要求实现程度
core stakeholders
interest requirement
interest requirement and their realization extent