| 论利益相关者理论对我国企业绩效评价的影响 |
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| 引用本文： | 吕常影.论利益相关者理论对我国企业绩效评价的影响[J].大庆师范学院学报,2006,26(1):41-44. |
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| 作者姓名： | 吕常影 |
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| 作者单位： | 长安大学,经济与管理学院,陕西,西安,710064 |
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| 摘 要： | 本文从企业绩效评价产生动因入手,分析了“股东至上”理论下企业绩效评价的特征和存在的缺陷,介绍了利益相关者理论的产生和发展及应用,并从绩效评价的地位和作用、绩效评价要素等方面深入分析了利益相关者理论对企业绩效评价的影响,提出了引入利益相关者理论对我国企业绩效评价进行彻底变革。
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| 关 键 词： | 利益相关者 绩效评价 影响 |
| 文章编号： | 1006-2165（2006）01-0041-04 |
| 收稿时间： | 2005-10-20 |
| 修稿时间： | 2005年10月20 |
On the Influence of Stakeholder Theory on the Enterprise' performance Evaluation of Our Country |
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| LV Chang-ying.On the Influence of Stakeholder Theory on the Enterprise'''' performance Evaluation of Our Country[J].Journal of Daqing Normal University,2006,26(1):41-44. |
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| Authors: | LV Chang-ying |
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| Institution: | Economy Administration Institute, Chang - an University, Xi - an 710064 |
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| Abstract: | This article first analyzes what promote enterprise' performance evaluation,and the characteristics,the flaws and the practice of enterprise' performance evaluation under the theory of "the shareholder is supreme".Then the production and the development of the stakeholder theory are introduced.Third,from the position,the function and the factors of performance evaluation the article thoroughly analyzes how the stakeholder theory influences the performance evaluation.Finally the article proposes that the stakeholder theory should be applied on the transformation of the enterprise' performance evaluation. |
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| Keywords: | stakeholder performance evaluation influence |
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