“利益相关者”公司治理模式探析

“利益相关者”治理就是要让所有通过专用性资产的投入,而为企业的财富创造做出过贡献的产权主体参与到公司的治理中。“公司所有者”理解的更新,人力资本因素地位的提高,社会契约理论,管理的伦理道德化及社会本位思潮,是“利益相关者”公司治理产生的理论基础。比较国际上几种主要的“公司治理模式”,“利益相关者”公司治理模式较符合我国的法律选择。“利益相关者”治理模式的法律价值是社会正义和经济民主,“利益相关者”的公司治理与公司的社会责任有很多相似之处,然而利益相关者内涵更加明确。“利益相关者”公司治理模式并不是最完善的,它只是在诸多的公司治理模式中的一种,但它顺应了世界范围内的公司治理模式从单边治理走向多边利益主体共同治理的趋势。

On Stakeholder Thinking of the Corporate Governance

“Stakeholder thinking” means that an array of stakeholder interests that affect or are affected by the operations of business enterprises join in the corporate governance. Stakeholders include shareholders, employees and consumers, as well as community. Stakeholder thinking of the corporate governance is similar to the corporate social responsibilities, but the connotation of the former is more definite. Stakeholder thinking lies in the improvement of recognition of the owners of the corporation, the elevation of the status of human resources, the social contract theory, the morality of the administration and the social departmentalism. Stakeholder thinking pursues the legal value of social justice and economic democracy. Though stakeholder thinking is not a perfect corporate governance theory, it conforms to the development trend that marks the corporate governance in shifting its attention from unilateral interest to multiple interests all over the world.