利益相关者治理理论的法学分析

发布时间：2018-05-12 00:23

本文选题：利益相关者 + 公司治理结构　；参考：《山东大学》2009年硕士论文

【摘要】： 利益相关者治理理论是20世纪30年代产生的不同于传统的“股东利益至上”理念的企业治理结构理论。利益相关者是从股东概念衍生出来的一个概念,迄今为止,已得到管理学界、法学界等领域学者及民众的广泛接受,并不断得到发展。在不同研究著作中所使用的利益相关者概念不尽相同,不同学者在使用利益相关者一词时,其范围有大有小,这也让一些否定利益相关者治理的学者进一步找到了理由,同时也造成了过去和当前的利益相关者治理理论研究的混乱和不完善。笔者认为,基础概念上的共识是某一理论大厦要想建立起来的基础,利益相关者理论研究的学者们在今后的理论研究中有必要协调一致并逐步在利益相关者的内涵和外延上达成统一。本文所称的利益相关者是依其字面意思,并结合合理性、影响力及紧急性确定的,包括股东、债权人、职工、供应商、消费者在内的,受公司经营活动影响且承担风险的与公司有重大关系的组织及个人。利益相关者治理理论强调公司发展应考虑各利益相关者的利益和权利,赋予主要利益相关者参与公司治理的权利,并对次要利益相关者的利益通过不同形式予以体现和保护。不仅股东向公司投入了专用性资产,债权人、职工、供应商、消费者等都向公司投入了不同的专用性资产并承担风险,按照企业契约理论,不同的利益相关者通过与公司之间的显性和隐形契约而与公司处于一个风险共同体里,而他们的权利和利益长期以来却一直被忽视和被侵害。依照法的效率与正义价值、微观经济民主、公司的社会责任理论,法律应保障各利益相关者的权益不受侵害及在遭受侵害后获得救济的权利。我国公司内部治理结构缺乏有效性,股东大会基本控制在大股东的手上,中小股东权利没有保障,董事会独立性不强,监事会监督功能得不到有效发挥。同时公司的外部监督机制尽管有了很大提高,但仍需完善,因此有必要借鉴利益相关者理论改善我国公司治理结构。建议采取措施使得中小股东、债权人、职工以更加有效的方式参与公司治理,对供应商、消费者、社区等利益相关者的利益做更好的保护和促进。当然,利益相关者治理理论并非完美无缺。目前利益相关者的概念还不明确,利益相关者治理带来的“主人太多”造成的无效率和资源浪费也是今后利益相关者理论研究者和借鉴者们要面对的两大难题。但利益相关者治理理论毕竟是对传统“股东利益至上”理论的一次扬弃和发展,它对目前我国公司治理结构改革和发展具有重大的借鉴意义。
[Abstract]:Stakeholder governance theory is a theory of corporate governance structure which is different from the traditional idea of "shareholder benefit first" which emerged in 1930s. Stakeholder is a concept derived from the concept of shareholders. So far, it has been widely accepted and developed by scholars and people in the fields of management, law and other fields. The concept of stakeholder used in different research works varies, and the scope of the term stakeholder is very small when used by different scholars, which further justifies some scholars who deny stakeholder governance. At the same time, it also causes confusion and imperfections in the past and present stakeholder governance theory research. The author believes that the basic conceptual consensus is the basis for a theoretical edifice to be built. It is necessary for the scholars of stakeholder theory to coordinate and unify the connotation and extension of stakeholder in the future theoretical research. The stakeholders referred to in this article are defined literally, in combination with rationality, influence and urgency, including shareholders, creditors, employees, suppliers, consumers, Organizations and individuals who are affected by the company's business activities and bear the risks. Stakeholder governance theory emphasizes that the development of the company should consider the interests and rights of the stakeholders, endow the main stakeholders with the right to participate in corporate governance, and embody and protect the interests of the secondary stakeholders through different forms. Not only the shareholders have invested special assets into the company, creditors, employees, suppliers, consumers, etc., have all invested different special-purpose assets into the company and assumed the risks, according to the theory of enterprise contract. Different stakeholders are in a risk community with the company through explicit and implicit contracts with the company, but their rights and interests have been ignored and infringed for a long time. According to the efficiency and justice value of law, microeconomic democracy, corporate social responsibility theory, the law should protect the rights and interests of all stakeholders from infringement and the right to obtain relief after being infringed. The internal governance structure of the company in our country is lack of effectiveness, the general meeting of shareholders is basically controlled by the major shareholders, the rights of the minority shareholders are not guaranteed, the independence of the board of directors is not strong, and the supervisory function of the board of supervisors is not effectively brought into play. At the same time, although the external supervision mechanism of the company has been greatly improved, it still needs to be perfected, so it is necessary to improve the corporate governance structure of our country by using the stakeholder theory for reference. It is suggested that measures should be taken to enable minority shareholders creditors and employees to participate in corporate governance in a more effective manner and to better protect and promote the interests of stakeholders such as suppliers consumers and communities. Of course, stakeholder governance theory is not perfect. At present, the concept of stakeholder is not clear, and the inefficiency and waste of resources caused by "too many owners" brought by stakeholder governance are the two major problems that the theory researchers and the reference will face in the future. However, the theory of stakeholder governance is, after all, a sublation and development of the traditional theory of "shareholder interests first", which is of great significance to the reform and development of corporate governance structure in China.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D90

【引证文献】