本文選題：上市公司 + 利益相關(guān)者��； 參考：《沈陽理工大學(xué)》2012年碩士論文

【摘要】：近些年來，公司理財(cái)目標(biāo)逐步從以股東至上主義為基礎(chǔ)的股東財(cái)富最大化轉(zhuǎn)化為以利益相關(guān)者理論為基礎(chǔ)的公司財(cái)富最大化，利益相關(guān)者的理論被學(xué)術(shù)界所接受，但在實(shí)踐層面卻未得到廣泛應(yīng)用。有鑒于此，本文圍繞利益相關(guān)者的公司績效最大化問題展開研究，以利益相關(guān)者理論、契約理論、信號(hào)傳遞理論等為指導(dǎo)，以規(guī)范研究和實(shí)證檢驗(yàn)相結(jié)合的方法，對(duì)利益相關(guān)者滿意度與公司績效之間的相關(guān)性進(jìn)行檢驗(yàn)。本文的研究對(duì)于揭示利益相關(guān)者與公司績效之間的關(guān)系，指導(dǎo)公司經(jīng)營管理的實(shí)踐，從理論上和實(shí)踐上都有很重要的意義。 首先，本文系統(tǒng)總結(jié)了國內(nèi)外利益相關(guān)者與公司績效之間關(guān)系的相關(guān)研究現(xiàn)狀，在此基礎(chǔ)上將利益相關(guān)者理論、公司績效論及其他相關(guān)理論進(jìn)行了融合，形成本文的理論基礎(chǔ)。以契約理論為支撐，陳述本文選取利益相關(guān)者滿意度為研究視角的原因，為利益相關(guān)者與公司績效之間關(guān)系的研究尋找到切入點(diǎn)，為下面的論述做了鋪墊。 其次，本文對(duì)利益相關(guān)者影響公司績效的機(jī)理進(jìn)行了理論分析。本文分析利益相關(guān)者在公司績效提高中的地位和作用，論述他們最關(guān)注的東西和對(duì)公司的利益訴求。分析公司滿足了利益相關(guān)者的要求和沒有滿足利益相關(guān)者的要求時(shí)，利益相關(guān)者行為有哪些不同，結(jié)合利益相關(guān)者在公司績效提升過程中的作用，，分析不同的行為對(duì)公司績效的影響，形成利益相關(guān)者影響公司績效的機(jī)理。 最后，本文選取了代表利益相關(guān)者滿意度的衡量指標(biāo)和公司績效衡量指標(biāo)，選取了利益相關(guān)者滿意度與公司績效之間關(guān)系的回歸分析模型。通過篩選，選取出536家上市公司為樣本，運(yùn)用統(tǒng)計(jì)軟件SPSS17.0，對(duì)利益相關(guān)者的滿意度與公司績效之間的關(guān)系進(jìn)行檢驗(yàn)。實(shí)證結(jié)果基本上證實(shí)了本文的理論假設(shè)，利益相關(guān)者的滿意度越高，其為公司的投入越多，公司績效越高。
[Abstract]:In recent years, the goal of corporate financial management has gradually changed from shareholder wealth maximization based on shareholder supremacy to corporate wealth maximization based on stakeholder theory, and stakeholder theory has been accepted by academic circles. However, it has not been widely used in practice. In view of this, this paper focuses on the issue of corporate performance maximization of stakeholders, guided by stakeholder theory, contract theory, signaling theory, and the combination of normative research and empirical testing. The correlation between stakeholder satisfaction and corporate performance is tested. The research in this paper is of great significance both in theory and practice to reveal the relationship between stakeholders and corporate performance and to guide the practice of company management. First of all, this paper systematically summarizes the domestic and foreign stakeholders and corporate performance of the relationship between the relevant research status, on the basis of stakeholder theory, corporate performance and other related theories are integrated to form the theoretical basis of this paper. Based on the contract theory, this paper states the reasons of choosing stakeholder satisfaction as the research angle, finding a breakthrough point for the study of the relationship between stakeholders and corporate performance, and laying the groundwork for the following discussion. Secondly, this paper makes a theoretical analysis on the mechanism of stakeholders' influence on corporate performance. This paper analyzes the position and role of stakeholders in the improvement of corporate performance and discusses what they are most concerned about and the interests of the company. When the company meets the requirements of the stakeholders and does not meet the requirements of the stakeholders, what are the different behaviors of the stakeholders and the role of the stakeholders in the process of improving the performance of the company? This paper analyzes the influence of different behaviors on corporate performance and forms the mechanism of stakeholders influencing corporate performance. Finally, this paper selects the representative stakeholder satisfaction measurement index and corporate performance measurement index, and selects the regression model of the relationship between stakeholder satisfaction and corporate performance. Through screening, 536 listed companies were selected as samples, and SPSS 17.0 was used to test the relationship between stakeholder satisfaction and corporate performance. The empirical results basically confirm the theoretical hypothesis that the higher the satisfaction of stakeholders, the higher the corporate performance.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

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