投资者关系职能是上市公司中一项普遍存在的重要职能,但理论研究非常缺乏。本文基于平衡计分卡的框架,从财务目标、顾客、内部流程、学习与成长四个层面回顾总结了投资者关系职能现有的研究成果,在已有研究基础上总结提炼了各层面的绩效衡量指标,提出从投资者关系顾客细分、投资者关系产品细分和投资者关系顾客产品偏好的视角研究投资者关系职能,归纳了投资者关系产品的细分方法,并构造了投资者关系职能的平衡计分卡模型,最后分析了现有研究中的不足并提出了未来研究展望。 The function of investor relations is a ubiquitous important function in listed companies, but the theoretical research is lacking. Based on the framework of Balanced Scorecard, this paper reviews and summarizes the existing research results of investor relations function from the four aspects of financial goals, customers, internal processes, learning and growth. Based on the existing research, the paper summarizes the performance of all levels This paper proposes to study the investor relations function from the perspective of customer relationship breakdown, investor relations product segmentation and investor relationship customer product preference, summarizes the subdivision methods of investor relations products, and constructs investor relations Functions of the BSC model, the last analysis of the deficiencies in the existing research and put forward the future research prospects.