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传统的“股东至上”企业思想认为,股东或资本所有者便是企业所有者。他们承担企业的经营风险,理所当然地享有企业的剩余索取权和剩余控制权,同时,企业的经营目标在于股东利益最大化。与“股东至上”理论不同,利益相关者理论认为,企业是所有利益相关者实现其权益主张的载体,而非仅仅为了股东利益追求利润最大化,企业应该考虑利益相关者的权益主张,并且认为建立在与其利益相关者相互信任及合作关系基础上的企业更具有竞争优势,并有利于企业目标的实现。基于利益相关者这一理论框架,该文试图探讨中国解放初期民营企业中实行集体合同的制度问题,将企业与其利益相关者之间的权益分享限定在企业与员工的双边治理机制关系上,从理论依据及经验证据上证明企业实行利益相关者管理更有利于企业效率的提高。
The traditional “shareholder supremacy ” enterprise thought that the shareholder or capital owner is the enterprise owner. They assume the business risks of the enterprise, and naturally enjoy the residual claims and residual control of the enterprise. At the same time, the business objective of the enterprise is to maximize the shareholders' interests. Different from “shareholder supreme ” theory, the theory of stakeholder thinks that the enterprise is the carrier for all stakeholders to realize their rights and interests, instead of seeking maximum profits for the interests of shareholders, the enterprise should consider the rights and interests of stakeholders, And believes that companies based on mutual trust and cooperation with their stakeholders are more competitive and conducive to the realization of business goals. Based on the theoretical framework of stakeholders, this article attempts to discuss the system of collective contracts in private enterprises in the early days of China's liberation, and to limit the sharing of rights and interests between enterprises and their stakeholders in the bilateral governance mechanisms of enterprises and employees. Theoretical basis and empirical evidence to prove that the implementation of stakeholder management companies more conducive to the improvement of business efficiency.